9911796707
TMI Blog2015 (1) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... OMBAY], this Tribunal was right in holding that there was no reason to disagree, on the question whether the respondent (accused) was in conscious possession of primary gold, with the findings arrived at by the Chief Judicial Magistrate - Held that:- If the answer to all the laid down questions for determining liability is in the affirmative, then the Revenue Authorities would have no other option but to follow the finding given by the learned Criminal Court. In that view of the matter, we find that the learned Tribunal on remand was justified in holding that there was no reason to disagree on the question whether the respondent accused was in conscious possession of primary gold with the findings as arrived by the learned Chief Judicial Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-3-1974 Ramratan Shrivallabh Chandak was asked to make a statement but he expressed his inability for not being well. A notice was issued to the said Ramratan to show cause as to why the seized primary gold be not confiscated under Section 71 of the Gold (Control) Act for contravention of Section 8(i) and 16 of the said Act. The said Ramratan was also prosecuted under Section 8(i) and Section 16 read with Section 85(ii) of the Gold (Control) Act, 1968. 3. In response, Ramratan filed reply to set up a case that he had no knowledge that the gold was kept in the almirah. His case was that gold was presumably kept by his mother, who had never informed about the said gold. Vide order dated 16-7-1974 the Central Excise Collector ordered absol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as 12 gold slabs and 13 gold rods are concerned, the learned C.J.M. held that the accused cannot be held to be in conscious possession thereof. The learned C.J.M., therefore, with regard to possession of gold foils held that an offence under Section 85(ii) of the said Act has been established and sentenced him to pay a fine of ₹ 1000/- and in default to suffer R.I. for a period of one month. 7. However, the learned Tribunal vide its judgment and order dated 28-2-1986 confirmed the confiscation of 12 gold slabs and 13 gold rods without an option to redeem. However, the learned Tribunal reduced the penalty of ₹ 2,00,000/- to ₹ 30,000/-. Being aggrieved thereby, Writ Petition came to be filed before this Court being Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disagree with the finding arrived at by the learned Chief Judicial Magistrate that the primary gold in the form of 12 gold slabs and 13 gold rods were not in conscious possession of the appellant. However, the learned Tribunal upheld the confiscation of 18 gold foils weighing 49.300 g. and allowed to be cleared on payment of redemption fine of ₹ 500/-. 10. It appears that the Revenue having disagreed with findings of the learned Tribunal filed a Reference before the learned Tribunal. The learned Tribunal, however, held that on account of repeal of the said Act, the Reference was not tenable. As such, a petition came to be filed before this Court being Writ Petition No. 2240/2009 by the Revenue. On a concession by the respondent, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holds that if answer to all these questions is in the affirmative and in the absence of any material distinguishing feature, it would be legally improper to allow the confiscation order to stand against the finding of the Criminal Court. 12. Mr. S.K. Mishra, learned Assistant Solicitor General of India for applicant, fairly placed before us a communication dated 18-11-2013 on an enquiry made by the learned Assistant Solicitor General of India with respect to observations pointed out in paragraph 18 of the judgment, cited supra. It will be relevant to refer to the questions and answers as given by the Revenue :- i. Are the basic facts common? : Yes. ii. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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