2013 (7) TMI 722

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : Mr. Sankalp Goswami and Mr.Akshat Rehani, Advocates ORDER Sanjiv Khanna, J. (Oral) This common order will dispose of the two writ petitions filed by wife and husband, namely, Jaspal Walia and Mohinder Singh Walia. The two petitioners came back to India from London on 22nd September, 1990 and on inquiry by the Customs Officers had declared that they were not carrying dutiable goods except imported goods within the permissible limit. They were permitted to proceed towards the exit gate, where they were intercepted. Jaspal Walia was found to be wearing 8 gold bangles and two necklaces, weighing 195 gms. Mohinder Singh Walia was found to be wearing a gold Kara‟ weighing 55 gms. These were seized vide panchnamas dated 22nd Sep .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... submitted that purity of the gold articles was not tested by an authorized laboratory and the petitioners had made a request for re-test and re-examination of the gold articles, which was refused and rejected. He has placed reliance on a decision of Customs, Excise and Gold Tribunal, Mumbai in the case of Uma Balasaraswathi Vs. Collector of Customs decided on 3rd August, 1987. 5. At the outset, we notice that factual disputes have been raised. As a writ Court, we cannot go into and re-examine the correctness of the factual findings as an appellate court. We are primarily concerned and have to decide whether there is any error or lapse in the decision making process and whether the decision taken is fair and just and takes into considerati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ldsmith and had crafted one gold Kara‟ and four bangles from old gold jewellery given to him by Jaspal Walia on 10th August, 1989. As per the said affidavit, he had crafted one gold Kara‟ weighing 60.400 gms and 4 gold bangles weighing 116.300 gms. Similarly, on 3rd November, 1989, he received from Mohinder Singh Walia, gold ornaments and had crafted a gold chain with pendant weighing 21.00 gms and six bangles of white gold weighing 60 gms. The said affidavit does not indicate whether Kalyan Karmkar had issued any bill or receipt for labour charges or for re-crafting the old jewellery. Even otherwise, we find that the gold Kara‟ and the 4 bangles seized because of their weight, do not match with the description of the g .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X