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2016 (7) TMI 796

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..... s in question i.e., gold biscuits weighing 4334.79 grams - The Commissioner has also ordered confiscation of other articles and has also imposed penalty on the persons found to be in possession of, or dealing with, the gold in question. - Held that:- exercise of writ jurisdiction in this matter is declined; and this writ petition stands dismissed. However, it is left open for the petitioner in tak .....

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..... ner has also ordered confiscation of other articles and has also imposed penalty on the persons found to be in possession of, or dealing with, the gold in question. Upon taking up this matter, we have queried the learned senior counsel for the petitioner at the outset about the availability of alternative remedy of appeal and as to why this matter be entertained in the writ jurisdiction of this C .....

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..... as regards the very validity and basis of the proceedings under Section 110 of the Act of 1962; and the authority having not properly examined the questions so raised, the petitioner seeks to invoke the writ jurisdiction of this Court as even otherwise, the remedy of appeal is an onerous one. We are afraid, the submissions of the learned counsel for the petitioner do not make out a case for enter .....

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..... under Section 7 (c) of the Act of 1962 and in contravention of the provisions of Section 111 of the Act of 1962. The Commissioner has also returned the specific findings in relation to the persons concerned on their dealings with the gold in question. We are not elaborating on the findings returned by the Commissioner for the reason that in our view, the petitioner has not been able to make out a .....

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..... y the Commissioner are to be maintained or not, would, of course, be a matter for consideration of the appellate forum. Hence, exercise of writ jurisdiction in this matter is declined; and this writ petition stands dismissed. However, it is left open for the petitioner in taking recourse to appropriate remedy in accordance with law. Needless to say that upon the petitioner taking recourse to the .....

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