9911796707
TMI Blog1987 (12) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... nce this common order. 3. The facts required for the disposal of these appeals lie in a small compass : On 18.11.1980 the officers of the Gold Control, Bombay searched the business premises of the appellants who are brothers and the search resulted in the recovery of gold and gold ornaments weighing 2969.350 gms. in respect of which no accounts were maintained. The officers seized the said gold and gold ornaments under a panchnama. During the course of the investigations the statements of the present appellants as well as others were recorded. After the completion of the investigations and after issue of show cause notice, the Collector of Customs (P) Bombay held the enquiry. After considering the reply to the show cause notice and after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are manufactured it is not possible to enter in the GS-13 registrer the pieces of gold ornaments obtained during the manufacturing process. Therefore, it cannot be said that there is contravention of any of the provisions of the Gold (Control) Act or any rule or order made there under. 5. Shri Senthivel, appearing for the Collector, supported the order of the Collector. He submitted that the Collector s finding that the appellants have contravened the provisions of the Gold (Control) Act is correct. No dealer manufacture gold ornaments except for sale. Shri Senthivel further submitted that there was an admission on the part of the appellants that 1000 gms of primary gold belonged to them. But then, even if each one of the appellants is co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion made by the appellant Shri Damodar, the appellants did contravene the provisions of Section 42(ii). 8. As regards the contravention of Section 55 is concerned, Shri Shah himself had conceded that GS-13 register had not been maintained by the appellants. He, however, contended that the form prescribed does not provide the column for maintenance of primary gold. He also contended that unless and until the new ornaments are prepared it is not practicable to enter the primary gold left over during the process of manufacture, in the GS-13. 9. I have perused the prescribed form GS-13. This form does provide for furnishing of description of article/ornament manufactured and primary gold left over. Therefore, Shri Shah s contention that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is 1000 gms. and according to the contention of Shri Shah before the adjudicating authority 1200 gms. the rest belonged to the customers. The statement of the seizing officer and the documentary evidence produced are all supporting the contention of the appellants that the gold ornaments seized belonged to the customers. From the order of the Collector, it appears that during the adjudication proceedings, the affidavits of the customers were also filed. The seizing officer had admitted in the cross-examination that the names of the customers were found on the packets seized. The statement of the appellant Shri Chandrakant was to the effect that he could give particulars of the customers whose orders have not been executed. He could also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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