https://www.taxtmi.com/caselaws?id=72560 Gold ornaments proved to belong to third parties could not be confiscated under the proviso to Section 71 of the Gold (Control) Act, 1968 because the Department failed to establish the owners' knowledge or connivance in the act or omission making the goods liable to confiscation, so the confiscation and fine in lieu of confiscation were unsustainable. The appellant's admitted failure to duly account for the ornaments nevertheless established a contravention of Section 6(2), and that separate statutory breach supported the penalty independently, so the penalty was maintained. en-us Tue, 19 Aug 1986 00:00:00 +0530 Fri, 20 May 2011 14:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72560 Gold ornaments proved to belong to third parties could not be confiscated under the proviso to Section 71 of the Gold (Control) Act, 1968 because the Department failed to establish the owners' knowledge or connivance in the act or omission making the goods liable to confiscation, so the confiscation and fine in lieu of confiscation were unsustainable. The appellant's admitted failure to duly account for the ornaments nevertheless established a contravention of Section 6(2), and that separate statutory breach supported the penalty independently, so the penalty was maintained. Case-Laws Customs Tue, 19 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72560