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        Central Excise

        1987 (5) TMI 138 - AT - Central Excise

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        Family limit under Gold Control law defeated confiscation, and the earlier order was rectified for apparent error Delay in filing the reference application was condoned on the basis of illness supported by a medical certificate and no opposition from the respondent. ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Family limit under Gold Control law defeated confiscation, and the earlier order was rectified for apparent error

                                Delay in filing the reference application was condoned on the basis of illness supported by a medical certificate and no opposition from the respondent. On the substantive issue, possession of gold articles and ornaments was treated as falling within the family limit under Section 16(5)(b) of the Gold Control Act, so the earlier order was found to contain an apparent mistake on the record. Confiscation of the gold articles and the consequential redemption fine were therefore set aside, and the prior order was rectified because no declaration was required on the facts found.




                                Issues: (i) Whether the delay in filing the reference application should be condoned. (ii) Whether the order of confiscation and redemption fine called for rectification in view of Section 16(5)(b) of the Gold Control Act.

                                Issue (i): Whether the delay in filing the reference application should be condoned.

                                Analysis: The applicant explained the delay on the ground of illness supported by a medical certificate, and the respondent did not oppose the application.

                                Conclusion: Delay in filing the reference application was condoned.

                                Issue (ii): Whether the order of confiscation and redemption fine called for rectification in view of Section 16(5)(b) of the Gold Control Act.

                                Analysis: The possession of gold articles and ornaments was treated as falling within the family limit contemplated by Section 16(5)(b), and the earlier order was found to contain an apparent mistake on record. On that basis, confiscation and the consequential fine were held unsustainable.

                                Conclusion: The confiscation of the gold articles and the redemption fine were set aside and the earlier order was rectified.

                                Final Conclusion: The applicant succeeded in obtaining condonation of delay and rectification of the earlier order, with the confiscation and fine cancelled on the ground that no declaration was required on the facts found.

                                Ratio Decidendi: Where possession of gold articles and ornaments by a family does not exceed the statutory limit under Section 16(5)(b) of the Gold Control Act, confiscation for want of declaration cannot be sustained, and an apparent error in the earlier order may be rectified.


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                                ActsIncome Tax
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