TMI Blog1999 (2) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... INGHAL JUDGMENT V. K. SINGHAL J.---The petitioner is aggrieved by the order of the Commissioner dated July 2, 1995 (annexure-D), by which the explanation with regard to 25 tolas of gold and 250 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected not to be seized. The instructions issued could only be retrospective in the sense that even if a seizure is made today irrespective of the date of acquisition of gold jewellery, the benefit has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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