9911796707
TMI Blog1988 (9) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... out of and is directed against the order-in-appeal bearing No. S/49-57 to 60/82-GC dated 15-1-1983 passed by the Collector of Customs (Appeals), Bombay. 2. The subject of challenge is restricted to the order of absolute confiscation of 81.900 gms of primary gold which was seized from the possession of the appellant Shri Ramanlal N. Desai. 3. Appearing for the appellant Shri Shah contended tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... too of the quantity of 81.900 gms of 18 cts. would not justify the order of absolute confiscation. He contended that there had been a practice of releasing the primary gold on payment of fine and in that connection Shri Shah placed reliance on the two orders of the Government of India passed in the revision applications. He, therefore, prayed that the primary gold of 81.900 gms seized from the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... total quantity of primary gold seized from his shop 81.900 gms were obtained by the conversion of the old gold ornaments belonging to him and his further plea that the remaining 82.000 gms belonged to one Shri Vagadia. It was not disbelieved by the department. In the circumstances, the question that appropriately arises for consideration is whether the Dy. Collector was justified in ordering absol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... primary gold possessed by the appellant should be ordered to be confiscated absolutely. The quantum of gold belonging to the appellant as only 81.900 gms. According to him it was obtained by melting the old gold ornaments. It is true that in law the appellant would not possess any primary old. Therefore, there may be justification to order confiscation. But then, mere possession of small quantity ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
