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1987 Supreme(Del) 326

ARUN B.SAHARYA
GUNVANT – Appellant
Versus
COLLECTOR OF CENTRAL EXCISE – Respondent


Advocates Appeared:
A.B.DIWAN, AMRISH KUMAR, B.K.PANDA, N.R.Suri, RATTAN LAL, YATISH PANDA

ARUN B. SAHARYA, J.

( 1 ) BY this writ petition, the Petitioners have prayed for quashing Show Cause Notice dated 21st July 1980 (Annexure I) issued by the Central Government in purported exercise of powers conferred on them under Section 82 of Gold (Control) Act, 1968, hereinafter referred to as the Act, whereby it is proposed to revise the order dated 13th December 1979 of the Gold Control Administrator by which he set aside the Collector s order dated 10/18th June 1974 confiscating gold bangles found in possession of Petitioner No. 1, and also, imposing a penalty of Rs. 5000. 00 each on petitioners 1, 2 and 3.

( 2 ) THE Central Excise Officer Bangalore seized 82 gold bangles on 16th December 1970 from the baggage of Petitioner No. 1. After issuing show cause notice to the Petitioners, the Collector held that the seized gold bangles were not ornaments and that they were primary gold. He ordered them too be confiscated and also imposed penalty on the Petitioners. Appeal against that order was rejected by the Administrator. On a revision petition, the Central Government directed the Administrator that the appeal be heard and decided de novo after examination of the case property in











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