https://www.taxtmi.com/caselaws?id=73347 Seized gold articles were assessed on their physical characteristics, including welded joints, rough edges, incomplete finish and softness, and were treated as primary gold rather than finished ornaments. On that construction of the statutory definition, the goods fell within the Gold (Control) Act regime applicable to primary gold. Because possession and intended dealing were contrary to that scheme, confiscation was sustained and the personal penalty imposed by the adjudicating authority was upheld. The Tribunal therefore left the confiscation and penalty undisturbed. en-us Thu, 23 Jan 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73347 Seized gold articles were assessed on their physical characteristics, including welded joints, rough edges, incomplete finish and softness, and were treated as primary gold rather than finished ornaments. On that construction of the statutory definition, the goods fell within the Gold (Control) Act regime applicable to primary gold. Because possession and intended dealing were contrary to that scheme, confiscation was sustained and the personal penalty imposed by the adjudicating authority was upheld. The Tribunal therefore left the confiscation and penalty undisturbed. Case-Laws Central Excise Thu, 23 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73347