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TMI Blog1986 (11) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Bhogiram, a Partner of the mortgaging firm, viz., Jain Sons of Lashkar on 26-5-1981 and as a result of the search of the entire premises recovered the primary gold weighing 94.000 Grams, new gold ornaments weighing 169.750 Grams and old gold ornaments weighing 963.500 Grams. The same was seized for contravention of Section 8 and Section 16(1) of the Gold Control Act. During investigation statements of the appellants Shri Bhogiram and his wife Smt. Sona Bai were also recorded. As a follow-up action the appellants Shri Bhogiram and Smt. Sona Bai were called upon to show cause as to why the seized gold be not confiscated and penalty be not imposed under the provisions of the Gold Control Act. After the usual enquiry, the seized primary go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mirah and also 963.500 Grams of old gold ornaments along with the rest of the primary gold in question from a box kept above a safe. The Counsel, therefore submitted that since 53.250 Grams of new gold ornaments out of the seized new gold ornaments weighing 169.750 Grams have already been released by the Collector of Customs (Appeals) on the ground that the red bag in which the part of the new gold ornaments in question weighing 53.250 Grams were recovered cannot held to be a package, the rest of the new gold ornaments weighing 116.500 Grams which were admittedly recovered from the white bag which was kept in the tin box also be released. In reply, Smt. Nisha Chaturvedi supported the impugned order. From the impugned order I observe that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Even during the course of the arguments this point was never agitated by the Learned SDR. When this legal position was brought to the notice of the Learned Counsel for the appellants by the Bench, he did not dispute the legal position that Section 71 of the Gold Control Act, 1968 does provide that any gold in respect of which any provision of this Act or any Rule or Order made thereunder has been, or is being, or is attempted to be, contravened shall be liable to be confiscation together with any package, covering or receptacle in which such gold is found and realising this legal position, and I think rightly so, he did not pursue the matter further. In such a situation the impugned order confiscating the seized primary gold and ornaments ..... X X X X Extracts X X X X X X X X Extracts X X X X
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