9911796707
TMI Blog1995 (8) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... at Rs. 2,79,000/-. The primary gold was seized under a panchanama on the reasonable belief that the gold is liable for confiscation. The statement of respondent-1 as well as the taxi driver was recorded. Respondent-1 stated that he was neither holding gold-smith licence nor gold dealers licence. Respondent-1 claimed that he was carrying the gold at the behest of respondent-2 to deliver to a gold - smith at Belgaum. The residential premises of respondent-2 was searched but nothing incriminating was found. 2.On September 19, 1984 the Collector of Central Excise, Belgaum, issued show cause notices upon the two respondents and the taxi driver for contravention of the provisions of Section 8 of the Gold (Control) Act, 1968. The show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor. Respondents 1 and 2 thereupon presented appeal before the Collector but the Collector issued an endorsement that the appeal is not competent against the order of the Additional Collector. Respondents 1 and 2 thereupon approached this court by filing Writ petitions under Article 226 of the Constitution challenging the order passed by the Additional Collector on the ground that the Additional Collector was not authorised to pass the order. Respondent 1 and 2 also challenged the order on merits. The learned Single Judge by the impugned order dated December 12, 1990 [1991 (55) E.L.T. 462 (Kar.)] came to the conclusion that the Additional Collector was not authorised to pass impugned order of adjudication. The learned Judge further held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Control) Officer not below the rank of a Collector of Central Excise or of Customs. Section 78(b) provides that such other Gold (Control) Officer not below the rank of Superintendent of Central Excise may exercise the power subject to the limits as may be specified and if authorised in that behalf by the Central Government. The power of the Additional Collector of Customs is, therefore, with reference to the notification issued by the Central Government under Section 78(b) of the Act. 8.The learned Single Judge referred to the relevant notification of the years 1980, 1981 and 1984 and concluded that till June 6, 1984 both the Additional Collector of Customs as well as Additional Collector of Excise were conferred with jurisdiction to pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her carrying the gold nor it was seized from the taxi at Bel gaum, Respondent-1 denied both the ownership as well as the possession of the primary gold which was recovered under panchanama. It is not permissible for respondent-1 to turn-round and claim that the gold should be returned to him on the ground that he was the owner of the gold or in any event it was found in his possession. It is not open for the first respondent to blow hot and cold. 11.Learned Counsel for respondents 1 and 2 submitted that Section 79 of the Act prescribes that the order of confiscation or imposing of penalty shall not be made unless the owner of the gold was served with a notice in writing to show cause. According to the learned Counsel, as the show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n from the Gold (Control) Authorities to release the gold on payment of redemption fine. It was urged that as respondents 1 and 2 succeeded before the learned Single Judge on the issue of jurisdiction, the opportunity to seek release of the Gold on payment of redemption fine did not arise and respondents 1 and 2 should not be denied that option. The question of releasing the gold on payment of redemption fine arise provided respondent-1 was owner or in possession of the seized gold. Respondents 1 and 2 having denied the ownership or possession, of the gold, it is not possible to accede to the contention of the learned Counsel for respondents 1 and 2 that the opportunity to get that gold released on payment of redemption fine was denied. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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