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1979 Supreme(Cal) 79

PRADYOT KUMAR BANERJEE
Mahadeolal Khaitan – Appellant
Versus
Union of India – Respondent


Advocates:
Advocate Appeared:
Dipankar Ghosh, Purna Chandra Paul Chowdhury for the petitioners
R. N. Das for the respondent.

ORDER

This Rule is directed against an order of confiscation made by the Collector of Central Excise and Customs. West Bengal under rule 126M of the Defence of India Rules, 1962 (Part XIIA Gold Control). It appears that a show cause notice was issued on 3rd April. 1968 under the Gold Control Rules framed under the Defence of India Rules. There was a search and seizure of the golds and gold ornaments etc. on 13th September, 1966 and 14th September, 1966 from the petitioner admittedly under the Customs Act, 1962. In the meantime, there was ex-parte order extending the time for issuing the show cause notice on 10th March, 1957. 10th May, 1967 and 2nd June, 1967 under the Customs Act, 1962 In pursuance of the show cause notice issued on 3rd April, 1968 under the Defence, of India Rules (Gold Control-Part XII A) the order of confiscation was made on 8th November, 1970. Thereupon the petitioner moved this Court and obtained the present rule without going on appeal to the appellate authority. The show cause notice is annexure "B" to this petition. The show cause notice was purported to have been given under the provision of Defence of India Rules, 1962 (Gold Control-Part XIIA) for contrave























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