https://www.taxtmi.com/caselaws?id=72220 Third-party ownership claims over seized gold ornaments had to be considered before confiscation, and the omission to adjudicate those claims vitiated the order to that limited extent, so relief was granted for the ornaments claimed by Rajagopal and Smt. Vathsala Victor. Separate from that defect, the appellants were found to have breached the statutory duties of accountal and declaration because of excess and unaccounted gold, unsupported explanations, and lack of proper register entries, so those contraventions were upheld. The charge relating to permissible possession of primary gold was not proved, as the gold was within the permitted limit and the explanation for melting or remaking was not clearly disproved, so the appellants were exonerated on that issue. en-us Mon, 31 Mar 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72220 Third-party ownership claims over seized gold ornaments had to be considered before confiscation, and the omission to adjudicate those claims vitiated the order to that limited extent, so relief was granted for the ornaments claimed by Rajagopal and Smt. Vathsala Victor. Separate from that defect, the appellants were found to have breached the statutory duties of accountal and declaration because of excess and unaccounted gold, unsupported explanations, and lack of proper register entries, so those contraventions were upheld. The charge relating to permissible possession of primary gold was not proved, as the gold was within the permitted limit and the explanation for melting or remaking was not clearly disproved, so the appellants were exonerated on that issue. Case-Laws Central Excise Mon, 31 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72220