TMI Blog1985 (2) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... 82-K of the Gold (Control) Act and is directed against Order No. VIII (Cus.) 110-1/77 Adj 834, dated 21-4-79 passed by the Collector of Central Excise Customs Pune. By that order the Collector had ordered confiscation of six bars of primary gold weighing 1870 gms and 96 gold coins weighing 768 gms. under Section 71(1) of the Gold (Control) Act, 1968. The confiscated goods had been allowed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the father of the Appellant who died in 1940 when the Appellant was only 15 years of age. His mother followed in 1959. When he was asked to explain the possession of the gold, the Appellant produced certain books of accounts wherein some entries had been made regarding the purchase of primary gold. 3. Before us, the Advocate for the Appellant urged that the applicant was not in conscious ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply to the circumstances of the case. He also referred to Section 16, sub-sections (5) and (6) of the Act and claimed that as there was more than one family residing in the premises from which the gold and gold ornaments were seized, the limit for non-declaration is 12,000 gms. (3x4000 gms.) He also referred to the following decisions of Courts in support of his stand regarding declaration : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our conclusion which was indicated in the Court itself, we did not call upon the SDR to meet the legal points made by the Counsel for the Appellant. 6. We have considered the arguments on both sides. We noted that unearthing of gold chips and gold coins was not by digging at one point but the result of a number of abortive diggings. Hence, one cannot say that the information was under possessio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the coins seized shows the year of manufacture as 1925 and 1926. Their seems to be old fashioned, conservative agriculturists family dabbling in money-lending during the life time of the father of the Appellant. Considering the evidence on record as a whole, we hold that a case of conscious possession of gold and gold coins has not been established and they are not actionable under Section 8(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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