https://www.taxtmi.com/caselaws?id=72543 Notified Customs officers could exercise gold control jurisdiction, and a fresh show cause notice was not required merely because the matter moved from the Additional Collector to the Collector, where the original notice had already been served and no prejudice was shown. The appellants' statements were treated as voluntary, and their belated retraction did not displace them; non-declaration of gold and ornaments constituted contravention of the Gold (Control) Act, 1968. Absolute confiscation of primary gold was modified on benefit of doubt as to purity, while the penalty on the first appellant was reduced and the redemption fine on ornaments maintained. Under the Customs Act, foreign origin must be proved by reliable evidence; royal markings or high purity alone were insufficient, so the gold coin and primary gold confiscation failed, but confiscation of silver ingots and the second appellant's penalty were upheld. en-us Fri, 01 Aug 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72543 Notified Customs officers could exercise gold control jurisdiction, and a fresh show cause notice was not required merely because the matter moved from the Additional Collector to the Collector, where the original notice had already been served and no prejudice was shown. The appellants' statements were treated as voluntary, and their belated retraction did not displace them; non-declaration of gold and ornaments constituted contravention of the Gold (Control) Act, 1968. Absolute confiscation of primary gold was modified on benefit of doubt as to purity, while the penalty on the first appellant was reduced and the redemption fine on ornaments maintained. Under the Customs Act, foreign origin must be proved by reliable evidence; royal markings or high purity alone were insufficient, so the gold coin and primary gold confiscation failed, but confiscation of silver ingots and the second appellant's penalty were upheld. Case-Laws Customs Fri, 01 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72543