TMI Blog1981 (9) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by the petitioner firm was seized by the Customs and Central Excise Officers posted at the Mint as according to the officers the ornaments tendered were not really the ornaments as contemplated by Section 2(p) but was primary gold. On May 11, 1971, the petitioners except petitioner No. 2 were served with show cause notice, a copy of which is annexed as Exh. A to the petition. By the said show cause notice, the Superintendent of Central Excise, Gold Circle, Bombay, called upon the petitioners tb show cause why the gold tendered by them to the Mint should not be confiscated as prima facie it appears that the provisions of Sections 31 and 55 read with Section 2(a) of the Act and Rule 13(g) of the Gold Control (Forms, Fees and Misc. Matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of gold measuring 142 grams though not entirely proved can be accepted and the order of confiscation in respect of gold weighing 142 grams is required to be set aside. The Appellate Authority also reduced the penalty on the petitioners Nos 3, 4 and 5 to the sum of Rs. 100/- only. The personal penalty on petitioner No. l of Rs. 2500/- was maintained. The Appellate Authority concurred with the finding of the Deputy Collector that the vouchers were issued in fictitious names and the transactions alleged by the petitioners were bogus. The order passed by the Appellate Authority was confirmed in revision preferred by the petitioners before the Government of India. These orders are under challenge in this petition filed under Article 226 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing required to be included in the declaration, has not been so included. In other words, a licensed dealer is entitled to purchase the ornaments from a person who is not a licensed dealer provided he has no reason to doubt that such ornaments being required to be included in the declaration have not been so included. The licensed dealer is permitted to acquire ornaments but only in exceptional cases. 5. The first submission of Shri Advani is that what has been acquired by the petitioners are ornaments and not the primary gold, while the show cause notice was served upon the petitioners complaining that the acquisition was of a primary gold. The authorities below have found that though the gold seized is in the shape of bangles, it is di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me out with a specific case that they have purchased these ornaments from about 34 customers and have produced vouchers in support of their claim. All the three authorities below have concurred in the finding that the alleged purchasers of the petitioners were totally fictitious and non-existent. The authorities sent notices by registered post, acknowledgment due, to those 34 customers and save and except two of them the other notices were returned unserved with an endorsement that the addressee is not traceable. From this, the authorities came to the conclusion that the transactions were fictitious in nature and no infirmity can be found with that conclusion. Once it is held that the petitioners have acquired the ornaments in contravention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of discharge and those findings should be taken into consideration while considering the correctness of the orders under challenge. I am afraid this submission could not be entertained, because it is well settled that what is admissible are only the conclusions recorded by the criminal Court and not the reasoning thereof. Whatever the criminal Court might have decided, that would have no effect as far as the confiscation of ornaments are concerned. The orders under challenge seems to be perfectly justified and requires no interference. 8. Accordingly, the petition fails and the rule is discharged with costs. At the stage of admission of the petition, the petitioners have agreed that they would not seek possession of gold weighi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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