https://www.taxtmi.com/caselaws?id=73839 Confiscation of seized gold could not be sustained where the Department's own show cause notice and recorded statements accepted that the gold had come through a certified goldsmith and belonged to the claimant, and no allegation of the claimant's knowledge or connivance in any contravention was made. On that footing, confiscation was rightly set aside. The reduction of penalty from Rs. 9,000 to Rs. 500 was also justified because the appellate finding treated the breach, if any, as only technical, given that the gold was brought for purity testing and belonged to the claimant. The appellate order was therefore sustained in full. en-us Mon, 21 Dec 1987 00:00:00 +0530 Sat, 28 Jan 2012 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73839 Confiscation of seized gold could not be sustained where the Department's own show cause notice and recorded statements accepted that the gold had come through a certified goldsmith and belonged to the claimant, and no allegation of the claimant's knowledge or connivance in any contravention was made. On that footing, confiscation was rightly set aside. The reduction of penalty from Rs. 9,000 to Rs. 500 was also justified because the appellate finding treated the breach, if any, as only technical, given that the gold was brought for purity testing and belonged to the claimant. The appellate order was therefore sustained in full. Case-Laws Central Excise Mon, 21 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73839