https://www.taxtmi.com/caselaws?id=73131 Confiscation under the Gold (Control) Act required a proper factual appraisal of the G.S.13 register, supporting vouchers and the authenticity of the entries before adverse action could be sustained; the record did not show that these materials were clearly examined, so the confiscation order failed on that ground. Where seized ornaments were claimed to belong to third parties, the authority also had to give notice and a real opportunity to represent ownership claims; because that exercise was not properly undertaken and the sale vouchers were not adequately assessed, confiscation of the claimed third-party ornaments was unsustainable. The matter was remanded for fresh adjudication on all facts and evidence. en-us Thu, 30 Apr 1987 00:00:00 +0530 Fri, 27 Jan 2012 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73131 Confiscation under the Gold (Control) Act required a proper factual appraisal of the G.S.13 register, supporting vouchers and the authenticity of the entries before adverse action could be sustained; the record did not show that these materials were clearly examined, so the confiscation order failed on that ground. Where seized ornaments were claimed to belong to third parties, the authority also had to give notice and a real opportunity to represent ownership claims; because that exercise was not properly undertaken and the sale vouchers were not adequately assessed, confiscation of the claimed third-party ornaments was unsustainable. The matter was remanded for fresh adjudication on all facts and evidence. Case-Laws Central Excise Thu, 30 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73131