https://www.taxtmi.com/caselaws?id=72597 Mere possession of gold jewellery was not enough to establish contravention under the Gold Control Act, 1968 where the show cause notice failed to specify the exact breach, the record disclosed no supporting evidence, and no lawful basis for seizure was shown. The adjudicating authority did not link the bangles to any unlawful transaction or identify material justifying reasonable belief for seizure. On that footing, confiscation and penalty could not be sustained and were set aside. en-us Fri, 17 Oct 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72597 Mere possession of gold jewellery was not enough to establish contravention under the Gold Control Act, 1968 where the show cause notice failed to specify the exact breach, the record disclosed no supporting evidence, and no lawful basis for seizure was shown. The adjudicating authority did not link the bangles to any unlawful transaction or identify material justifying reasonable belief for seizure. On that footing, confiscation and penalty could not be sustained and were set aside. Case-Laws Central Excise Fri, 17 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72597