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TMI Blog1989 (10) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... 74 he contacted the Head Master of the school. Subsequently the packages were kept in the strong room of the school and the Deputy Commissioner of Police, Solan was apprised of the affairs. On 13-11-1974 the appellant turned up and when he asked for the return of the packages he was directed to get necessary clearance of the Superintendent of Police. The police party seized the items on 16-10-1974 and the Superintendent (Preventive), Central Excise Collectorate, Chandigarh seized the items on 11-12-1974 under the provisions of the Gold (Control) Act, 1968, hereinafter referred to as the Act . The appellant had not filed any declaration as required under Section 16 of the Act. Among the items seized 87 gold bangles weighing 2499.000 grams, 2 pairs bangles weighing 234.000 grams and one pair gold kangan weighing 116.800 grams were found to be in crude form. Apart from it 4 gold mohars weighing 0.046 grams, 10 gold mohars weighing 0.100 grams and one gold mohar weighing 0.006 grams (all bearing marks Tikkam Chand Rikhab Dass ) and one Swastik coin were found to be primary gold with its weight and purity 99.50. Thus the appellant was found in possession of 3.0118 Kgs. of primary gold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Madan Lal had stated that the churies, bangles and kadas were not in washed condition and have not been polished. The other expert Shri Tarsem Lal had spoken about the purity, quality and workmanship and that such bangles have been preferred by old people. The Tribunal held that there is no finding that having regard to the purity, size, weight, etc. the ornaments are not commonly worn in the State of Punjab, and held that in the face of the findings that the ornaments in question are commonly used as ornaments by wealthy families, there must be a definite finding to the contra. The Tribunal, therefore, held that the evidence adduced had to be assessed afresh in the light of the testimony of all the witnesses. 6. Regarding the question as to whether Mohars and Swastik coins are in finished form and not primary gold, the Tribunal held that the Administrator has given a general finding that these items are also primary gold without giving a specific decision about the tenability of the pleas raised by the appellant and directed that the wealth-tax returns filed by the appellant have to be examined in the proper perspective and their evidential value assessed. The matter was r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Counsel placed before us a decision reported in 1989 (22) E.C.R. 565 wherein it has been held that mere visual examination is not enough and if there is no independent evidence the gold should not be held to be primary gold. He next urged that there was no report with the Police prior to 14-11-1974 and that the appellant could have proceeded only if the Customs authorities had proposed action against him. He categorised the silence of Shri M.V. Gore, Bursar of Lawrance School, Sanawar and Shri S.R. Bains, Headmaster of the School from 9-10-1974 to 14-11-1974 as suspicious and alleged that they had deliberately and intentionally kept silent throughout this period even though the articles had been left with the Bursar on 3-10-1974 itself. It is his contention that the appellant had approached the Bursar and the Headmaster of the School on 13-11-1974 for return of the articles and they had demanded a sum of Rs. 50,000/- from him as a condition precedent to the return of the articles. As this demand was not acceded to by the appellant, the Bursar and the Headmaster had reported the matter the next day i.e. 14-11-1974 to the Police. In this connection he points out that Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decisions reported in 1989 (21) E.C.R. 223; 1987 (12) Indian Judicial Reports 331 and 1987 (29) E.L.T. 974. 11. Regarding the Gold mohars and coins he relies upon the decision of this Tribunal reported in 1987 (31) E.L.T. 813 in which it was held that gold mohars and habib coins are gold articles as defined in the Gold (Control) Act and articles covered everything of gold which is neither ornament nor primary gold. 12. Smt. Dolly Saxena, learned SDR, appearing for the Respondent refers us to page 19 of the impugned order in remand at para 9.4 and para 28 at page 21 of the impugned order. She argues that the Collector has given detailed reasons for coming to the conclusion that the 87 churies, 2 pairs of gold bangles and one pair of karas are primary gold. She urges that the Collector has taken into account the evidence of the experts Shri Madan Lal and Tarsem Lal and has come to a conclusion on the basis of his own independent findings after a visual examination of the gold. She contends that the wealth-tax returns filed by the family members of the appellant have rightly been rejected by the Collector as no details of the jewels have been given in those returns. 13. In r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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