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1978 Supreme(Mad) 322

RAMANUJAM
Kanyalal Chandrakumar – Appellant
Versus
Union of India represented by The Joint Secretary to the Government of India, Ministry of Finance, Department of Revenue and Insurance, New Delhi – Respondent


Advocates:
D. Madanchand Chopda, for Petitioner.
T. Chengalvaroyan, Central Government Standing Counsel on behalf of Respondent.

Order.- The petitioner herein is a proprietory concern doing pawn-broker’s business at No. 60, Wallajah Road, Woriyur, Tiruchirapalli. The said business premises was searched by the Officers of the Central Excise on 14th February, 1970, and unaccounted primary gold, gold coins and new and old ornaments in all weighing 1531.300 grams were seized for action under the Gold (Control) Act. The case was adjudicated by the Deputy Collector of Central Excise, Tiruchi on 3rd September, 1970, and the gold under seizure was confiscated subject to the redemption on payment of a fine of Rs. 5,000. A penalty of Rs. 2,500 was also imposed on the petitioner. In pursuance of the said order of adjudication, the primary gold, the gold ornaments and gold coins weighing in all 1531.300 grams were released to the petitioner on 23rd September, 1970, on payment of the redemption fine on 27th January, 1971. However, the petitioner filed an appeal before the Collector of Central Excise, who by an order, dated 22nd April, 1972, rejected the same. Against the rejection of the appeal, the petitioner filed a revision petition to the Government of India, who by an order dated 12th February, 1974, rejected the re


















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