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1958 (2) TMI 1

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..... gold without any marks or numbers (Subject to Chemical Test)" On or about the 20th of June, 1956 the petitioner was served with a show cause notice by the Superintendent, Land Customs Calcutta, the respondent No. 2. stating that there was reason to believe that the gold had been imported from Pakistan without a valid permit as required in law and the petitioner was called upon to show cause why the goods should not be confiscated and penalty imposed. The petitioner gave his explanation. His explanation is briefly as follows: He says that he was employed by the Murshidabad firm mentioned above. He arrived at Calcutta from Khagra on the 28th May, 1956 to purchase gold for his employers. This particular gold which was found in his possession .....

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..... e of the firm of Radha kissen Addy Co., which was taken behind his back and which he was not appraised of and had no opportunity to meet. The matter is dealt with as follows in the order of the Collector : — "Enquiries were made in the books of firm M/s. R.K. Addy Co., from whom the gold was said to have been purchased. During the investigation the firm denied any such sale to Shri Suniti Kumar Saha. It is, therefore, obvious that no legal notice can be taken of the pleas put forward by the party. It is thus evident that the party was found in possession of the seized gold for which he could not give any satisfactory account. What is worse has given an explanation which has not been found correct on verification." 3.It is obvious, t .....

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..... rove the contrary and if he asks for a chemical test, that should be allowed. He offered that the gold might be examined by the Master of the Mint. If that is so, I do not see why such a thing should not be done, nor has it been stated what was in the way. This gold had no markings on it and therefore it was very much more difficult to identify it as foreign. Every attempt should be made to find out or discover evidence which will show its origin. 5.Lastly, the petitioner complains that this affidavit which he had produced of Shri Hemanta Kumar Mukherjee was not considered. It appears from the order that the Collector referred to it. But he has not said as to whether he accepted it or rejected it, and if he rejected it, the reason therefo .....

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