9911796707
TMI Blog1986 (4) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... the proceedings started under the Gold (Control) Act, 1968 and the Customs Act, 1962 against the late Shri Motilal Girdharilal Nema of Maheshwar, Distt. Khargone (MP) on the identical facts. Originally, separate petitions were filed against the said two orders passed by the Central Board of Excise Customs, by the present appellants claiming to be the survivors by inheritance of the said Shri Motilal Girdharilal Nema, which now stand statutorily transferred to this Tribunal for being treated and disposed of as appeals. Since both the appeals involve identical facts, they were heard together and are disposed of accordingly by this common order. 2. Brief facts of the case so far as relevant for the purpose of these appeals are that the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the Customs Act. The recovered primary gold and gold ornaments were also seized under the provisions of the Gold (Control) Act, 1968. As a sequel thereof, separate show-cause notices for violating the various provisio is of the Customs Act and also for violating the provisions of the Gold (Control) Act were issued to the deceased Shri Motilal Girdharilal Nema. 3. In the adjudicating proceedings started under the provisions of the Customs Act, the case was adjudicated by the Collector, Central Excise, Indore vide his Order-in-Original No. VIII(Cus)/10-19/76 dated 14-12-1978, under which the recovered 18 gold slabs (biscuits) were confiscated absolutely under Section 111(d) of the Customs Act. But the Collector kept the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed a personal penalty of Rs. 25,000/- upon the said Shri Motilal Girdharilal Nema under Section 74 of the Gold (Control) Act vide impugned Order-in-Original No. 3/Gold/82. No separate order in respect of the recovered 18 gold slabs was passed as they were already confiscated absolutely and a penalty of Rs. 75,000/- was also imposed under the provisions of the Customs Act. 5. We have heard Shri J.P. Gupta, learned Senior Advocate for the appellants and Shri Rakesh Bhatia, learned SDR for the respondent in both these appeals. 6. Before we advert to the arguments advanced by both the parties, it deserves to be mentioned here that in the adjudicating proceedings started under the provisions of the Customs Act, the case was adjudicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven in favour of the deceased Shri Motilal Girdharilal Nema in the earlier Adjudication Order No. VIII(Cus)/10-19/76 dated 14-12-1978; and (iv) that the finding of the Adjudicating Authority that the primary gold was recovered from the exclusive possession of the said Shri Motilal Girdharilal Nema is perverse. There is nothing on record to show that the said Shri Motilal Girdharilal Nema had the knowledge of the recovered primary gold. 8. After hearing the learned Counsel for the appellants and the learned SDR for the respondent, we are of the opinion that the contention of the learned Counsel for the appellants that there should be no question of recovery of penalty if the person concerned has since passed away before the recovery of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove as the same have now become of academic interest only. 9. Thus, the aforesaid Custom appeal is disposed of accordingly. Appeal No. GC(DEL)(T) 88/82-NRB: 10. The learned Counsel for the appellants Shri J.P. Gupta In this gold appeal has submitted that the redemption fine is disproportionate and is a so in conflict with the provisions of Section 73 of the Gold (Control) Act and, that Shri Motilal Girdharilal Nema having since expired, there should be no question of recovery of the penalty from him. 11. We have heard the learned Counsel for the appellants as well as the learned SDR for the respondent. 12. As regards the question of recovery of personal penalty of Rs. 25,000/- imposed on Shri Motilal Girdharilal Nema under Section 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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