https://www.taxtmi.com/caselaws?id=80165 Statutory notice to third-party owners claiming confiscated gold is mandatory; a personal hearing cannot cure its absence. Oral notice was treated as sufficient for the possessor who waived written notice and demonstrated awareness of the charge, but not for claimants who neither received nor waived notice. Failure to maintain prescribed registers and account for gold receipts constituted a statutory breach despite a licensed goldsmith's permitted custody of primary gold. Confiscation could not continue because notice to claimants was absent and fresh proceedings were time-barred, while the personal penalty was reduced in light of the limited quantity and activity involved. en-us Sun, 23 Jul 1989 00:00:00 +0530 Wed, 15 Jun 2011 11:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80165 Statutory notice to third-party owners claiming confiscated gold is mandatory; a personal hearing cannot cure its absence. Oral notice was treated as sufficient for the possessor who waived written notice and demonstrated awareness of the charge, but not for claimants who neither received nor waived notice. Failure to maintain prescribed registers and account for gold receipts constituted a statutory breach despite a licensed goldsmith's permitted custody of primary gold. Confiscation could not continue because notice to claimants was absent and fresh proceedings were time-barred, while the personal penalty was reduced in light of the limited quantity and activity involved. Case-Laws Customs Sun, 23 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80165