https://www.taxtmi.com/caselaws?id=73653 Confiscation adjudication under the Gold (Control) Act requires a genuine opportunity to defend where the defence depends on the contents of seized packets and the nature of the articles. Denial of counsel's cross-examination of panch witnesses and the seizing officer breaches natural justice under the notice-and-hearing requirement reflected in section 79. Failure to record both gross and net weights of seized gold ornaments is a serious defect because it prevents reliable comparison with statutory records, although it may not alone invalidate confiscation. Where remand is purposeless after release of the gold, procedural unfairness may warrant reduction of redemption fine while confiscation remains undisturbed. en-us Thu, 10 Mar 1988 00:00:00 +0530 Sat, 28 Jan 2012 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73653 Confiscation adjudication under the Gold (Control) Act requires a genuine opportunity to defend where the defence depends on the contents of seized packets and the nature of the articles. Denial of counsel's cross-examination of panch witnesses and the seizing officer breaches natural justice under the notice-and-hearing requirement reflected in section 79. Failure to record both gross and net weights of seized gold ornaments is a serious defect because it prevents reliable comparison with statutory records, although it may not alone invalidate confiscation. Where remand is purposeless after release of the gold, procedural unfairness may warrant reduction of redemption fine while confiscation remains undisturbed. Case-Laws Customs Thu, 10 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73653