https://www.taxtmi.com/caselaws?id=72823 A declaration under the Voluntary Disclosure Scheme for primary gold was held to confer immunity where no proceeding under the Gold Control Act was pending when the declaration was made. Mere correspondence between departments did not amount to a pending proceeding, and the Scheme expressly covered primary gold. As the gold had not been seized or confiscated before the declaration, it was not liable to confiscation or penalty under the Gold Control Act. en-us Fri, 13 Feb 1987 00:00:00 +0530 Fri, 27 Jan 2012 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72823 A declaration under the Voluntary Disclosure Scheme for primary gold was held to confer immunity where no proceeding under the Gold Control Act was pending when the declaration was made. Mere correspondence between departments did not amount to a pending proceeding, and the Scheme expressly covered primary gold. As the gold had not been seized or confiscated before the declaration, it was not liable to confiscation or penalty under the Gold Control Act. Case-Laws Central Excise Fri, 13 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72823