9911796707
TMI Blog1986 (9) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is directed against the order of the Collector of Central Excise, Bangalore dated 5-5-1986 imposing a fine of Rs. 12,500/- under Section 73 of the Act in lieu of confiscation of 699.500 gms. of gold ornaments not declared by the appellant besides penalty of Rs. 2,500/- under Section 74 of the Gold (Control) Act, 1968 (hereinafter referred to as the Act). The Officers of the D.R.I. Zonal Un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n defined under the Act under Section 16(6) as (i) the husband, wife and one or more minor children, or (ii) any two or more of them. It was urged that the appellant Champalal had a major son and his wife living in the same house and inasmuch as the major son of the appellant and his wife would constitute a separate family by themselves within the meaning of Section 16(6) of the Act they would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments under seizure non declaration of the excess quantity of 699.500 gms. would be a contravention under Section 16(1) of the Act. 4. I have considered the submissions of the parties herein. Under Section 16(1) read with Section 16(5) a family would be entitled to hold and possess 4000 gms. without any declaration. The term family has been given a special statutory definition under the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under law to make any declaration thereof in terms of Section 16. I also find that the appellant and his major son have filed separate Wealth Tax Returns before the authorities and this would also prove that the appellant's major son was not a member of the Hindu undivided family of which the appellant is said to be a Kartha. Since the adjudicating authority has not taken this aspect into consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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