https://www.taxtmi.com/caselaws?id=122105 Under the Gold (Control) Act, 1968, confiscation of primary gold required proof of conscious possession. On the same search and substantially the same facts, the criminal court found that the 12 gold slabs and 13 gold rods were not in the appellant's conscious possession, as they were hidden in a concealed cavity and the surrounding circumstances negatived knowledge. That common factual finding meant confiscation of those articles could not be sustained. The 18 gold foils were treated differently because conscious possession was found in relation to them, so their confiscation was upheld with redemption on fine, and the penalty was reduced. en-us Tue, 19 Sep 2006 00:00:00 +0530 Sat, 02 Jan 2016 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122105 Under the Gold (Control) Act, 1968, confiscation of primary gold required proof of conscious possession. On the same search and substantially the same facts, the criminal court found that the 12 gold slabs and 13 gold rods were not in the appellant's conscious possession, as they were hidden in a concealed cavity and the surrounding circumstances negatived knowledge. That common factual finding meant confiscation of those articles could not be sustained. The 18 gold foils were treated differently because conscious possession was found in relation to them, so their confiscation was upheld with redemption on fine, and the penalty was reduced. Case-Laws Customs Tue, 19 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122105