https://www.taxtmi.com/caselaws?id=72673 Primary gold could not be clubbed with gold ornaments for declaration under Section 16(1), so confiscation of the ornaments based on that combined weight was unsustainable and had to be set aside. Because the redemption fine had been calculated on both ornaments and primary gold, the fine was reduced after excluding the non-confiscable ornaments, while confiscation was maintained only for the primary gold. The personal penalty was also reduced because it had been influenced by the mistaken assumption that the ornaments were liable to confiscation, although the appellant's statement supported contravention in relation to the primary gold. en-us Fri, 07 Nov 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72673 Primary gold could not be clubbed with gold ornaments for declaration under Section 16(1), so confiscation of the ornaments based on that combined weight was unsustainable and had to be set aside. Because the redemption fine had been calculated on both ornaments and primary gold, the fine was reduced after excluding the non-confiscable ornaments, while confiscation was maintained only for the primary gold. The personal penalty was also reduced because it had been influenced by the mistaken assumption that the ornaments were liable to confiscation, although the appellant's statement supported contravention in relation to the primary gold. Case-Laws Indian Laws Fri, 07 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72673