Redemption of confiscated gold upheld where extended payment time was accepted and compliance made within that period

A confiscation order may lawfully include an option to redeem primary gold on payment of fine within a specified period, because fixing the time for payment is ancillary and incidental to making the confiscation order effective. Where the excise authorities extend that time, compliance within the extended period satisfies the redemption terms. On that basis, the petitioner was entitled to return of the confiscated gold after depositing the full redemption amount within the time allowed.

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Issues: Whether the petitioner was entitled to return of the confiscated primary gold after depositing the redemption amount within the extended time granted by the excise authorities.

Analysis: The confiscation order had granted an option to redeem the gold on payment of fine within three months. The Court held that fixing such time was ancillary and incidental to the power to make the confiscation order effective, and therefore not beyond jurisdiction. It further accepted that the Superintendent's communication extending time for payment enabled the petitioner to comply with the redemption terms by depositing the entire amount within the extended period.

Conclusion: The petitioner was entitled to return of the confiscated gold.

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