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Issues: Whether the confiscation and penalty order could be sustained when a relevant statutory register relied upon by the appellant was not produced despite being summoned, and the parties were not given adequate opportunity to meet the defence based on that register.
Analysis: The appellant's defence depended on the G.S. 13 register of a certified goldsmith brother, which was said to contain the entry relating to the melted gold. The record showed that the adjudicating authority had specifically called for the register from the departmental office, yet it was not made available at the adjudication. In the circumstances, the document was a material piece of evidence and the failure to secure and consider it prejudiced the defence. The circumstances also justified granting one more adjournment and giving both the appellant and the claimed owner an effective opportunity to establish their version before deciding confiscation.
Conclusion: The impugned order was set aside and the matter was remitted for fresh adjudication after giving the appellant and the claimant a proper hearing and making the G.S. 13 register available.
Ratio Decidendi: A confiscation order cannot be sustained where a material document in departmental custody is withheld from adjudication and the affected party is thereby denied a fair opportunity to prove its defence.