9911796707
TMI Blog1979 (7) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... Weight in gms. Pherwas 10 156.800 Hairpins 25 329.300 Bangles 70 958.500 1444.600 The petitioners forwarded these ornaments to the Government Mint on February 3rd, 1970 and the Mint has issued receipt in favour of the petitioners stating that the articles received are gold ornaments. On the same day the Superintendent Central Excise seized these ornaments on the assumption that the items are not gold ornaments but primary gold. The panchnama of seizure was prepared and panchnama recites that the articles seized are gold ornaments. The Superintendent Central Excise, recorded the statement of the two partners of the petitioners and thereafter show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Respondent No. 3. The Appellate Authority held that the articles like pherwas and bangles which were confiscated were gold ornaments and no order of confiscation should be passed in regard to these ornaments. The Appellate Authority on inspection held that 25 items of hair-pins were not gold ornaments but was only primary gold. The Appellate Authority held that the hair pins are twisted at their end and their ends are very rough to indicating that they cannot be used as hair-pins. The Appellate Authority set aside the order of Respondent No. 2, with regard to bangles and pherwas, but confirmed the order as regards the hair pins. The penalty imposed by the Respondent No. 2, was also confirmed. The petitioners carried a revision before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner's plea to lead evidence in support of his claim inspite of specific grievances made before them. 6. On behalf of the department Mr. Balkrishna Madhav Bidkar, the Superintendent, Central Excise Customs has filed a return on 10th July, 1979, and it is not disputed that save and except the personal inspection of Respondents 2 and 3, there is no other material on record to hold that the articles seized are not gold ornaments. In view of this return, I enquired from Mr. Dhanuka, the learned counsel appearing for the department as to whether I could have a look at the hairpins confiscated by the department. Mr. Dhanuka very fairly produced the 25 articles for my inspection and in my judgment it is impossible to hold that the articles s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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