9911796707
TMI Blog1983 (12) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... report the Central Excise Preventive Party, Patiala, visited the business premises of the petitioners on February 24, 1979, for checking their records and verification of ornaments in stock. During the course of checking, 24 grams of gold ornaments (2 Karas) were found excess in stock over and above the recorded balance in statutory records maintained by Gurdev Singh petitioner. Some other documents in the shape of exercise book, loose sheets etc. showing transactions of gold with the customers were also found during the course of checking of both the licensed premises. The Central Excise staff verbally asked the petitioners to correlate the entries showing the transactions of gold entered in the private documents with the entries existing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. 2) to the petitioners under Section 79 of the Act. The petitioners sent the communication dated July 15, 1981, (P. 3) to the Collector, Central Excise and Customs, Chandigarh demanding the return of gold ornaments and the documents alleging that the same were seized on February 24, 1979, and a notice in terms of Section 79 of the Act had not been issued within the prescribed period of six months therefrom. The gold ornaments and the documents having not been returned to the petitioners, the latter have filed the present writ praying for a mandamus to be issued to the respondents to return the same to them. 2. The learned Counsel for the petitioners has argued that the gold ornaments and the documents were seized from the premises of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder (P. 1) of the same date. The Assistant Collector issued a notice (P. 2) under Section 79 of the Act on April 14, 1981. The notice (P. 2) was issued within six months of the seizure of the articles under Section 66 of the Act. The petitioners are, therefore, not entitled to the return of the seized articles under second proviso to Section 79 of the Act. The main point to be considered in this case is whether the articles were seized under Section 66 of the Act on February 24, 1979, when the Central Excise Party visited the premises of the petitioners and took the same into possession or on December 31, 1980? 4. Section 64 of the Act provides that a Gold Control Office can call for information etc. during the course of any enquiry in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Giving of an opportunity to the owner of gold, etc. - No order of adjudication or confiscation or penalty shall be made unless the owner of the gold, conveyance, or animal or other person concerned is given a notice in writing - (i) informing him of the grounds on which it is proposed to confiscate such gold, conveyance or animal or to impose a penalty; and (ii) giving him a reasonable opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the confiscation or imposition of penalty mentioned therein and, if he so desires, of being heard in the matter : Provided that the notice and the representation referred to in this section may, if the request of the owner or other pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the Central Excise Preventive Party with the result that the enquiry could not be completed. It is in this background that gold ornaments and the documents which remained in possession of the Central Excise Preventive Party were retained under Section 65 of the Act. The Retention of articles under Section 65 of the Act is distinct from their seizure under Section 66 thereof. It is, therefore, difficult to hold that the articles shall be taken to have been seized under Section 66 of the Act on February 24, 1979. 7. The learned counsel for the petitioners has argued that the gold ornaments and documents were not produced before the Central Excise Preventive Party. The officers of the Central Excise Preventive Party took them into posses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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