https://www.taxtmi.com/caselaws?id=72362 Gold control adjudication can be proved on preponderance of probabilities, with an inculpatory statement and surrounding circumstances sufficient to establish unauthorised dealing in unaccounted ornaments without applying criminal proof standards. Section 16(4) imposes a continuing duty to file a further declaration on acquisition or parting with gold, and that obligation is not displaced by the appellant's pawn broker status on the facts stated. Section 6(2) operates as a self-contained provision independent of Section 6(1), and unaccounted gold in a money-lender or pawn broker's possession may attract breach. The confiscatory sanctions were moderated because of the ornaments' nature and low purity. en-us Thu, 29 May 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72362 Gold control adjudication can be proved on preponderance of probabilities, with an inculpatory statement and surrounding circumstances sufficient to establish unauthorised dealing in unaccounted ornaments without applying criminal proof standards. Section 16(4) imposes a continuing duty to file a further declaration on acquisition or parting with gold, and that obligation is not displaced by the appellant's pawn broker status on the facts stated. Section 6(2) operates as a self-contained provision independent of Section 6(1), and unaccounted gold in a money-lender or pawn broker's possession may attract breach. The confiscatory sanctions were moderated because of the ornaments' nature and low purity. Case-Laws Central Excise Thu, 29 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72362