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TMI Blog2020 (2) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... the order passed by the adjudicating authority and the order passed by the Tribunal cannot be faulted. The order of the Tribunal assailed in the writ petition clearly recorded cogent grounds as to why the Tribunal disbelieved the writ petitioner and agreed with the order of adjudication. When findings of fact are rendered by competent bodies having jurisdiction to enquire into such facts, such factual findings are to be scarcely interfered with in exercise of the power of judicial review unless they appear to be perverse on the face of it. An alternative argument has been attempted by the writ petitioner at this stage by referring to Section 125 of the Act of 1962. According to the writ petitioner, since it was not prohibited to impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Cal.)] by which the writ petition has been allowed and confiscation of eleven gold biscuits from the writ petitioner and the consequent penalty annulled. 2. Sometime early in November, 1994, the writ petitioner was apprehended outside his shop in Bowbazar with eleven gold biscuits. The seizure list, a copy whereof appears at pages 78 to 80 of the appeal papers, reveals the total weight of the seized material to be 1283.650g. There was one piece which weighed 116.52g. and all the other pieces weighed, at least, 116.67g. The biggest one weighed 116.77g. 3. Immediately upon the seizure of the goods, a statement was obtained by the Customs authorities from the writ petitioner. However, it is not necessary to go into such statement, as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k register, was 1192.22g. and no transaction had been effected thereafter. Elsewhere in the Tribunal s order, there is a reference to other records being sought from the writ petitioner, but the writ petitioner cited health grounds to delay the hearing and, ultimately, to not produce the records. 6. Thus, what is evident from the facts is that upon the writ petitioner being found with eleven gold biscuits suspected to be of foreign origin in late November, 1994, he cited a bill of February, 1993 as being the source of such gold. For one, it is inconceivable that ten gold biscuits could have metamorphosed to eleven without them being melted. It is equally inconceivable that any of the ten gold biscuits laid a golden egg for the total weig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a higher amount and how ten biscuits became eleven without melting any of the ten original biscuits. 9. Quite plainly, it was a dishonest defence that the writ petitioner had raised before the authorities and the authorities, adept at receiving such specious excuses, disregarded the transaction between the writ petitioner and G. Seal Co. as the origin of the goods recovered from the writ petitioner s person in November, 1994. It is in such circumstances that the adjudicating authority and the Tribunal may have felt that there was no need to elaborate on the reasons for disbelieving the essential ground of defence raised by the writ petitioner. 10. The writ petitioner accepts that once the material was discovered from the writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal to find it to be without basis. However, a more wholesome reading of the order passed by the Tribunal would leave very little room to detract therefrom. 13. An alternative argument has been attempted by the writ petitioner at this stage by referring to Section 125 of the Act of 1962. According to the writ petitioner, since it was not prohibited to import or export gold at the time when the seizure was effected from the writ petitioner, the adjudicating authority ought to have given the writ petitioner the option in terms of such provision before attempting to confiscate the goods. 14. It does not appear that such a case was made out in the writ petition. No ground appears to have been taken in the writ petition that even i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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