TMI Blog1983 (6) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... e of checking of the account and stock of the respondent found that he was in possession of primary gold weighing 592.200 gms. He had a gold smith s licence. As per provisions of Section 42(ii) a goldsmith can have 300 gms. and thus the respondent had 292.200 gms. gold in excess as per the version of the appellant. A show cause notice dated 22-7-1981 was issued to the respondent to show cause why penal action should not be taken on him under Section 74 of the Act and why the seized gold should not be confiscated under Section 71 of the Act. Respondent had field a reply. The officers had asked only for GS 13 register. Respondent had filed a reply. The officers had asked only for GS 13 register. Respondent had also obtained a Gold Dealer s Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gold Control Administrator and, where the decision or order had been made by any officer below the rank of a Collector of Central Excise or of Customs, to whom the officer, who made such decision or order is subordinate or if the Central Government so directs to the Appellate Collector of Customs w.e.f. 24-11-1979, the appellate powers of Collector, Central Excise Customs were taken away and the Central Govt. had directed that appeals against the orders passed by the officer subordinate to the Collector, would lie to the Collector of Customs (Appeals). (iii) In view of the above provisions the appeal against the order of the Additional Collector lay with the Gold Control Administrator and not with the Collector of Customs (Appeals), B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction it should be quashed. In the alternative, on merits of the case, he relies on the order passed by the Additional Collector of Customs Central Excise and submits that the appellant had only shown G.S. 13 Register at the time of checking by the officers and had not shown G.S. 11 and G.S. 12 registers, and it is an after thought and as such the respondent s plea that he is a gold dealer and not a goldsmith should not be accepted and the order passed by the Additional Collector should be restored. 6. Shri S.G. Lone, Advocate on behalf of the respondent has submitted that there is no lapse on the part of the respondent in any way. The respondent had rightly filed the appeal and first page of the Order passed by the Collector, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gold Control Act. The relevant extract is reproduced below : 80. Appeal. - (1) Any person aggrieved by any decision or order made under this Act, may prefer an appeal, - (a) where the decision or order has been made by a Collector of Central Excise or of Customs, as the case may be, to the Administrator; (b) where the decision or order has been made by any officer below the rank of a Collector of Central Excise or Customs, as the case may be, - (i) to the Collector of Central Excise or of Customs, as the case may be, to whom the officer who made such decision or order is subordinate, or (ii) if the Central Govt. so directs, to the Appellate Collector of Customs, within a period of three months from the date of communicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdiction of the Court. Provided that nothing in this section shall apply to non-joinder of a necessary party. It was held by Hon. Punjab High Court in the case of Yogeshwar Raj v. Yog Raj, 1967 A. Punjab 163 (1966) 68 Punjab L.R. 214-that when a suit has been decided after going into merits and judgment delivered, the appellate court would not entertain an objection as to jurisdiction unless it has resulted in failure of justice. Thus, in a suit for accounts if the trial Court has tried the issues on merits and passed a preliminary decree the appellate Court in an appeal against that decree would refuse to go into the question of territorial jurisdiction. 9. In the case before me the appellant s plea on the point of jurisdiction can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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