9911796707
TMI Blog1986 (1) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant under Section 82(B)(3) of the Gold (Control) Act, 1968, we hereby state the case and refer the questions of law as contained in the above direction. 2. The facts of the case found by the Tribunal in Paragraph 4 of the order are:- This is one of the four cases of seizure of what was determined as primary gold by the Collector of Central Excise, Guntur, from the appellant herein at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as buttons and holes had not been properly aligned. The item was also malleable and therefore not fit for use. For an ornament like the waist belt, it has to be strong enough to resist the pressure when used tightly at the waist. On examination of the item it did not give indication that it was in use for the past 20 years. In fact there were no signs of use at all. Under these circumstances, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1)(i) thereof. He also imposed a penalty of Rs. 20,000/- on the appellant under Section 74 of the Act. 3. The applicant s appeal under Section 80 to the Gold Control Administrator against the above order has been transferred to this Tribunal under Section 82K of the Act. 4. After hearing both sides, the Tribunal dismissed the appeal for the reasons recorded in Paragraphs 6 and 7 of its order r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which does not stand out. The circlets are soft in the sense that they do not retain their shape on moderate pressure. The belt item is quite heavy, soft to handle and in an unfinished form. In fact on the inner side of the belt one could see broad scratches. If one attempts to put it on the studs freely move in the holes provided and do not stay on, as one would expect it to be in the proper Vadd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the circumstances of the case, the finding of the Appellate Tribunal that the goods (gold ornaments) are primary gold and not ornaments is correct in law? 3. Whether the Appellate Tribunal is justified in absolutely confiscating the gold without giving option to redeem when the statute provide for redemption? 4. Whether the Appellate Tribunal is justified in sustaining the personal penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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