https://www.taxtmi.com/caselaws?id=72363 Confiscation under the Gold (Control) Act requires the seized articles to be identifiable as the very goods linked to the alleged contravention, and a panchnama lacking sufficient description cannot support confiscation of unidentifiable ornaments; on that basis, confiscation of 874.850 gms. of gold was set aside. By contrast, 67 gms. of primary gold found in a car, for which no lawful account was produced, was validly confiscated, and the car was also liable because it was used to transport the offending gold. In light of the partial relief and the limited surviving contravention, the penalties on the partners were reduced. en-us Fri, 30 May 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72363 Confiscation under the Gold (Control) Act requires the seized articles to be identifiable as the very goods linked to the alleged contravention, and a panchnama lacking sufficient description cannot support confiscation of unidentifiable ornaments; on that basis, confiscation of 874.850 gms. of gold was set aside. By contrast, 67 gms. of primary gold found in a car, for which no lawful account was produced, was validly confiscated, and the car was also liable because it was used to transport the offending gold. In light of the partial relief and the limited surviving contravention, the penalties on the partners were reduced. Case-Laws Central Excise Fri, 30 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72363