Seizure of gold: proper officer must apply to Commissioner (Appeals) for prompt allowance and disposal directions. Where goods seized under section 110 are gold as notified, the proper officer shall apply to the Commissioner (Appeals) rather than a Magistrate; the Commissioner (Appeals) shall promptly allow the application and then the proper officer shall dispose of the goods in the manner the Central Government determines.
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Provisions expressly mentioned in the judgment/order text.
Seizure of gold: proper officer must apply to Commissioner (Appeals) for prompt allowance and disposal directions.
Where goods seized under section 110 are gold as notified, the proper officer shall apply to the Commissioner (Appeals) rather than a Magistrate; the Commissioner (Appeals) shall promptly allow the application and then the proper officer shall dispose of the goods in the manner the Central Government determines.
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