Express notification required for adjudicatory power under Gold Control law; withdrawn authorisation ends jurisdiction.

Adjudicatory power under the Gold (Control) Act had to be traced to Section 78 and an express Central Government notification for officers other than a Collector of Central Excise or Customs. Because the later notification of 6-6-1984 omitted the post of Additional Collector, the earlier authorisation ceased and jurisdiction could not be sustained by importing the definition of "Collector" from the Central Excise Rules. The Additional Collector therefore lacked authority to pass the adjudication order, which was liable to be quashed; the writ petitions succeeded and the seized gold was directed to be returned.

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Issues: Whether the Additional Collector of Central Excise had jurisdiction to adjudicate under the Gold (Control) Act after the notification authorising such officers had been withdrawn.

Analysis: The adjudicatory power under the Gold (Control) Act flowed from Section 78. While Section 78(a) conferred unlimited power on a Collector of Central Excise or Customs, other Gold Control Officers could exercise such power only if specifically authorised by the Central Government under Section 78(b) by notification. The relevant notifications first authorised the Additional Collector of Central Excise, but the later notification of 6-6-1984 omitted that post, with the result that the earlier authorisation ceased. The definition of "Collector" in the Central Excise Rules could not be imported into the Gold (Control) Act, because power under that Act had to be traced to an express statutory notification and the two enactments were not to be read interchangeably by reference.

Conclusion: The Additional Collector of Central Excise had no jurisdiction to pass the adjudication order dated 19-1-1985, and the order was liable to be quashed.

Final Conclusion: The writ petitions succeeded, the impugned adjudication order was set aside, and the seized gold was directed to be returned to the first petitioner.

Ratio Decidendi: Where a statute requires express notification for conferral of adjudicatory power on specified officers, such power cannot be assumed from definitions in another enactment or continued after the authorising notification has been withdrawn.

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