https://www.taxtmi.com/caselaws?id=73528 Prior written notice to the actual licensee is mandatory before confiscation or penalty can be imposed under the Gold (Control) Act, 1968. A notice issued only in an employee's name cannot cure the defect where the licensee is the person legally liable and is identifiable from the record. The commentary also notes that a manager or servant cannot be proceeded against for the licensee's alleged contraventions unless the Act creates a specific basis for such liability. In the absence of valid notice to the licensee and a lawful foundation for fastening liability on the employee, confiscation and penalty are legally unsustainable. en-us Wed, 19 Aug 1987 00:00:00 +0530 Wed, 01 Jun 2011 16:22:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73528 Prior written notice to the actual licensee is mandatory before confiscation or penalty can be imposed under the Gold (Control) Act, 1968. A notice issued only in an employee's name cannot cure the defect where the licensee is the person legally liable and is identifiable from the record. The commentary also notes that a manager or servant cannot be proceeded against for the licensee's alleged contraventions unless the Act creates a specific basis for such liability. In the absence of valid notice to the licensee and a lawful foundation for fastening liability on the employee, confiscation and penalty are legally unsustainable. Case-Laws Central Excise Wed, 19 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73528