B. J. DIVAN, P. D. DESAI, J.

( 1 ) THE petitioner herein is a goldsmith carrying on business of a dealer in gold ornaments and is the holder of a certificate issued under sec. 39 of the Gold (Control) Act 1968 for carrying on business as a certified goldsmith. On May 7 1969 the residential premises of the petitioner were searched by the officers of the respondents viz. the Union of India the Collector of Central Excise and Customs; and Superintendent (Technical) Central Excise and Customs; and at the time of the search gold and gold ornaments in all weighing 4455 grammes were seized under the relevant Panchanama. On November 8 1969 the petitioner received two show-cause notices both dated November 3 1969 One of the show-cause notices was issued under the provisions of the Customs Act 1962 and the other was issued under the provisions of the Gold Control Act. The notice under the Customs Act was issued by the Collector of Central Excise Baroda the second respondent herein and the notice under the Gold (Control) Act was issued by the Superintendent (Technical) Central Excise Headquarters Baroda the third respondent herein. By the first show-cause notice the petitioner was called upon

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