Confiscation cannot rest on personal inspection alone when material evidence on record is ignored; remand is required.

An appellate or revisional authority cannot sustain confiscation and penalty by relying solely on its own inspection of seized gold ornaments while ignoring material evidence already recorded before the Collector. Where the record includes relevant expert opinion and other evidence, failure to consider that evidence vitiates the decision. The absence of the physical gold before the Tribunal does not prevent reconsideration if the existing evidentiary record is sufficient. The order was set aside and the matter remanded for fresh adjudication on the evidence already on record.

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Issues: Whether the Tribunal was justified in confirming confiscation and penalty on the basis of its own personal inspection of the gold ornaments while ignoring the evidence recorded before the Collector, and whether the matter had to be remanded for reconsideration.

Analysis: The Tribunal rested its finding that the seized gold was primary gold within the definition of the Act on its own inspection of the articles and expressly declined to advert to the opinion of the goldsmiths and other evidence on record. The order was therefore vitiated by failure to consider the material evidence already adduced before the Collector. As the existing record was sufficient for adjudication, the absence of the physical gold before the Tribunal did not preclude reconsideration on the evidence.

Conclusion: The Tribunal's order was set aside and the matter was remanded for decision afresh on the evidence already recorded before the Collector, in favour of the petitioners.

Final Conclusion: The confiscation and penalty order did not survive judicial scrutiny and the dispute was sent back for fresh adjudication on the existing evidentiary record.

Ratio Decidendi: An appellate or revisional authority cannot sustain confiscation by relying only on its own inspection of the seized goods while ignoring relevant evidence already on record; such non-consideration of material evidence warrants remand for fresh decision.

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