TMI Blog1987 (9) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the officers of the Gold Control, Bombay searched the premises of M/s. Mangalore Jewellery Works (the appellants) on 25.4.1979. The search was carried out in the presence of one Shri K.A. Shanker Rao, one of the partners of the firm. During the search, the officers noticed that the statutory accounts registers were written upto 31.3.1979. During the search, primary gold, new gold ornaments, parts of ornaments and sovereign articles totally weighing 3649.100 gms. of 22 Ct. purity valued at Rs. 3,20,000/- which were not accounted in the statutory registers were found inside room of the licensed premises. As the partners could not produce any documents, the said quantity of gold was seized under a Panchnama. The statement of the partner wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Gold Control Administrator by an impugned order rejected the appeal as barred by time. Thereafter, as stated earlier, the firm filed a revision application before the Central Government which statutorily stood transferred to the Tribunal. 6. This appeal came up for consideration before Brother Dilipsinhji. Brother Dilipsinhji by his Order dated 16.4.1987 rejected the appeal holding that the Gold Control Administrator was correct in dismissing the appeal as barred by time. 7. Against the order of Bro. Dilipsinhji the appellants herein filed a W.P. No. 3163 of 1987 in the High Court of Judicature at Bombay. The High Court by its Order dated 17.7.1987 allowed the W.P. in part and directed the Tribunal to decide the matter on merits in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he various customers directly approached the Gold Control Officers and claimed different items seized by the Gold Control Officers. In this connection Shri Rana drew my attention to the letter addressed by one Shri Sanjiva Rao dated 26.4.1979; the letter of Shri K.V. Rao; the letter of Mrs. Rajalaxmi Raghavan; the letter of Shri S.N. Nayak; and the letters of various others. 9. Shri Rana further submitted that the Collector who held the adjudication did not controvert the statement as to the packets contained the names of the customers. It was further submitted by Shri Rana that in his order the learned Collector had practically accepted the claim made by the customers but strangely ordered confiscation on the ground that they were not ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Tribunal reported in 1986 (25) E.L.T.P. 57. Finally, Shri Rana submitted that Shri Shanker Rao was prosecuted but he was acquitted by the criminal court. 11. Shri Pattekar appearing for the Collector submitted that there is no infirmity in the order passed by the Collector. The owners did not produce any documentary evidence in support of their claim. Admittedly, the accounts were not maintained. Relying on the judgment of the Allahabad High Court reported in AIR 1976 Allahabad P. 35, Shri Pattekar submitted that non-maintenance of the accounts cannot be considered as a technical breach. The purpose of Gold (Control) Act would be defeated if the accounts are not maintained as and when the transactions taken place. The breach of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liest instance viz. immediately after the seizure, has stated that the seized gold belonged to his customers. It is true that he did not give the names of the customers or the nature of the gold ornaments given by them or the weight of the gold ornaments or other particulars. He had taken time to make the detailed statement. But then, he did not appear before the Gold Control officers for over a period of one month. He had explained that he was not keeping good health. The Collector did not comment upon that statement of Shri Shanker Rao. In his order the Collector observed that at the time of seizure and in his initial statement Shri Shanker Rao could not explain anything about the excess gold and gold ornaments seized from the shop. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tomers whose statements have been recorded. There is no reason to disbelieve the statements given by all these customers who are different status, and age . It is rather strange that the Collector who was satisfied as to the truthfulness of the version made by the Customers proceeded to observe that the gold dealer who appeared on 1.6.1979 made mutual adjustment with his own goldsmiths and customers to put in claims for the gold ornaments under seizure. From the order of the Collector, it is apparent that the claimants come from a different walks of life of different age group and status. They included retired Central Government servants, Municipal servants, Superintendent of Police, CBI, bank employee, retired businessman aged about 72 yea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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