https://www.taxtmi.com/caselaws?id=73129 Primary gold recovered from the appellant's possession was held liable to confiscation because his later explanation, including reliance on a will and a delayed retraction, was disbelieved and the certified goldsmith's opinion on purity was accepted. The challenge based on delay in issuing the show cause notice failed, as any six-month limit was held to govern detention and seizure rather than confiscation proceedings, and a Mint assay was found unnecessary at that stage. The transport of the gold was treated as contrary to law, so confiscation was upheld, while the penalty was reduced. en-us Sun, 19 Apr 1987 00:00:00 +0530 Fri, 27 Jan 2012 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73129 Primary gold recovered from the appellant's possession was held liable to confiscation because his later explanation, including reliance on a will and a delayed retraction, was disbelieved and the certified goldsmith's opinion on purity was accepted. The challenge based on delay in issuing the show cause notice failed, as any six-month limit was held to govern detention and seizure rather than confiscation proceedings, and a Mint assay was found unnecessary at that stage. The transport of the gold was treated as contrary to law, so confiscation was upheld, while the penalty was reduced. Case-Laws Central Excise Sun, 19 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73129