https://www.taxtmi.com/caselaws?id=73237 Instant materialisation of gold articles from air, without operations ordinarily associated with commercial manufacture, preparation or processing, falls outside section 11 of the Gold (Control) Act, 1968. Section 16 does not require a declaration where articles are not acquired for ownership, possession, custody or control as contemplated by that provision and are immediately gifted away. Unsupported allegations concerning trust ownership or possession do not establish a sufficient link to attribute a contravention. Consequently, no violation of sections 11 or 16 or basis for mandamus to compel enforcement action arises. en-us Fri, 08 Aug 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73237 Instant materialisation of gold articles from air, without operations ordinarily associated with commercial manufacture, preparation or processing, falls outside section 11 of the Gold (Control) Act, 1968. Section 16 does not require a declaration where articles are not acquired for ownership, possession, custody or control as contemplated by that provision and are immediately gifted away. Unsupported allegations concerning trust ownership or possession do not establish a sufficient link to attribute a contravention. Consequently, no violation of sections 11 or 16 or basis for mandamus to compel enforcement action arises. Case-Laws Central Excise Fri, 08 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73237