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TMI Blog1986 (5) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... y in a sum of Rs. 7,500/- on each of the two appellants in Appeal 3/84 and 4/84 (partners of the appellant herein); (c) the confiscation of - (i) 874.50 gms of ornaments and 67 gms of Rawa and Wire under S.71 of the Gold (Control) Act, 1968 - subject to redemption on payment of Rs. 45,000/- within two months of the order; and (ii) the Ambassador Car (No.DHD-3283) under S.74 of the Act, subject to redemption on payment of a fine of Rs. 7,500/-. 2. The facts, in so far as they are material, in these appeals are as follows - (a) the" appellant in Appeal No. 2/84 is a partnership concern of which the appellants in Appeal Nos. 3 4/84 are the partners; (b) their business largely consists in the purchase of old gold ornaments in Delh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which were got manufactured out of gold purchased in the form of vitur from various customers (names undisclosed) on payment of cash through a goldsmith in Kucha Mahajani, after the admixture of a small quantity of copper. He also offered to separate the two quantities; (v) at night on the same day, at about 3.00 A.M., his father and brother (the Appellant in Appeal No. 3/84 - hereinafter, Bishen) were apprehended when they came to their shop in Chandni Chowk and their car and shop searched in the presence of witnesses. A set of dies with persian inscriptions, one ring and some account books were seized apart from 67 gms. of primary gold in the shape of Rawa , Wires recovered from a suit case in the car; (vi) the seized wires weigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Bombay Mint accepted only ornaments for conversion into standard gold bars; (ix) in his statement recorded on 25.1.82, Bishen admitted the ownership and recovery of 67 gms of primary gold, one ring, dies and accounts from the car and shop on 23.1.82. He further stated that on hearing of the seizure of the gold at the air port, he drove to the shop carrying with him 67 gms. of primary gold (Rawa), etc. seized; (x) since the car was used for transport of gold seized on both the occasions, it was liable to confiscation and accordingly, also seized under S.66 of the Gold (Control) Act, 1968. Various goldsmiths tools were recovered from the car in the presence of witnesses; (xi) scrutiny of the entries in seized account books for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the seized gold ornaments were all gold ornaments within the definition in S.2(p) of the Gold (Control) Act, 1968; (ii) the Mint at Bombay, supervised as it is by Gold control officers, do not accept any gold for conversion unless the acquisition thereof is duly supported by vouchers which are examined prior to the grant of any permission for conversion. It was only in accordance with law and procedure that the appellants were purchasing old gold ornaments and getting them converted. (iii) the seized records fully accounted for the gold seized. Of the 22 customers alleged to be non-existent, affidavits of three accounting for the sale and purchase of 382 gms were enclosed and petty transactions account for the remaining 184.500 gms. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es made under the Customs Act, 1962 and they do not any longer survive for consideration; (b) in the order of adjudication, the learned Collector, after holding that although alleged to be primary gold in the notice to show cause, the gold seized at the air port including the pendants was entirely consisting of crude ornaments, observes- Indeed, the original panchnama or the subsequent panchnama where the so called genuine jewellery and that manufactured out of vitur was segregated, does not list or disclose the individual items of jewellery, its defects and deficiencies, weight, length or marks to establish the same as primary gold. He, thus, exonerates the appellants of the charge of violation of S.8(1) of the Gold (Control) Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in AIR 1972 Allhd. 231 - Collector of Central Excise, Allahabad v. L. Kashinath Jewellers). (d) this being so, there is no knowing - no indication whatsoever - as to which exactly are the articles of gold or gold ornaments in respect of which any of the provisions of the Act had been contravened from out of the entire quantity of 3092.400 gms. of gold seized at the air port, there being admittedly no description whatsoever of the said articles or ornaments in the panchnama prepared at that time. Admittedly, the panchnama gave no sufficient description of the articles or gold ornaments seized at the air port. It is not hence possible to identify any of the articles seized as those in respect of which the provisions of the Act had been co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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