https://www.taxtmi.com/caselaws?id=82378 Gold belonging to a third party could not be confiscated under the proviso to Section 71 of the Gold (Control) Act, 1968 where the act or omission making it liable to confiscation occurred without the owner's knowledge or connivance. On the admitted facts, the gold was found to belong to the appellant's mother and no contravention proceedings were taken against her, so confiscation was set aside. The penalty, however, was not interfered with, as the Tribunal found no basis to treat it as harsh or excessive merely because the Act had been repealed. The appeal thus succeeded only as to confiscation, while the penalty remained intact. en-us Mon, 10 Aug 1992 00:00:00 +0530 Mon, 04 Jul 2011 16:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82378 Gold belonging to a third party could not be confiscated under the proviso to Section 71 of the Gold (Control) Act, 1968 where the act or omission making it liable to confiscation occurred without the owner's knowledge or connivance. On the admitted facts, the gold was found to belong to the appellant's mother and no contravention proceedings were taken against her, so confiscation was set aside. The penalty, however, was not interfered with, as the Tribunal found no basis to treat it as harsh or excessive merely because the Act had been repealed. The appeal thus succeeded only as to confiscation, while the penalty remained intact. Case-Laws Central Excise Mon, 10 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82378