https://www.taxtmi.com/caselaws?id=73382 Contemporaneous recovery and an inculpatory statement were treated as sufficient to establish possession and keeping of contraband gold biscuits, so liability under the Customs Act penalty provision was sustained. For the Gold (Control) Act, mere possession of primary gold by a non-dealer or uncertified goldsmith was enough to attract the possession prohibition, but the record did not prove any making, manufacturing, processing, melting, or refining activity. Accordingly, the contravention based on possession was upheld, the charges requiring proof of prohibited processing or refining failed, and the penalty was not enhanced. en-us Wed, 19 Aug 1987 00:00:00 +0530 Tue, 31 May 2011 15:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73382 Contemporaneous recovery and an inculpatory statement were treated as sufficient to establish possession and keeping of contraband gold biscuits, so liability under the Customs Act penalty provision was sustained. For the Gold (Control) Act, mere possession of primary gold by a non-dealer or uncertified goldsmith was enough to attract the possession prohibition, but the record did not prove any making, manufacturing, processing, melting, or refining activity. Accordingly, the contravention based on possession was upheld, the charges requiring proof of prohibited processing or refining failed, and the penalty was not enhanced. Case-Laws Customs Wed, 19 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73382