9911796707
TMI Blog2002 (8) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... e Gold Control Act was effected. 2. The statement of the petitioner was recorded on 30-8-1980, wherein he had narrated the fact that he was an employee of M/s. R.K. Jewellers and that the gold was given by Sri M. Panduranga of Madras to M/s. R.K. Jewellers under Voucher dt. 19-8-1980 and that his employer had given the old vaddanam (waist belt) wg 290 gms and 293 gms to the certified gold smith, Sri Gannavarapu Prasad Rao under issue vouchers for making bangles. The goldsmith had returned the same to M/s. R.K. Jewellers on 23-8-1980 and 28-8-1980 respectively. That M/s. R.K. Jewellers had duly accounted the same in G.S. 11 and G.S. 12 registers and the necessary entries exist in G.S. 13 register maintained by the goldsmith. The said v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondent by observing as under : "We found that all the pieces are of one size with a diameter of 2.5", each pair wg 96.5 gms and that they are quiet heavy and the pattern of these is the same. The circlets have been joined together with the welded joint being still visible and not well aligned. There is a large and marked indentation at the joint. The circular edges of the circlet are rough and not smoothened as in a bangle for wear. There is some sort of design which does not stand out. The circlets are soft in the sense that they do not retain their shape of moderate pressure and considering the individual weight of the circlets, the manner of manufacture, their softness and the circumstances of seizure, we are satisfied that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur, the Misc. petition is required to be allowed and consequently the appeal No. G.C. (T) (MAS) 63/1981 filed by the petitioner cannot be sustainable in law. The seized gold is liable to be released to him forthwith and the penalty imposed on him is liable to be set aside, in the interest of justice. 7. We find that the lower authorities had come to the conclusion that the seized gold is not jewellery on the following reasons : "(i) Each item weighing as much as 48 gms to be used as a bangle is virtually unknown, more so locally; (ii) The items appear to be unfinished as they are crudely made without any uniform or clearly visible design; (iii) The items being of 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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