https://www.taxtmi.com/caselaws?id=165727 Notice under Section 79 of the Gold (Control) Act was held valid when dispatched in the prescribed manner within the six-month statutory period; actual physical receipt by the person concerned was not essential, as that would undermine enforcement by allowing avoidance of service. On the confiscation issue, the proviso to Section 71 placed the burden on the claimant to satisfy the adjudicating authority that the conditions were met, and the adverse finding was treated as a factual determination not ordinarily open to interference in writ jurisdiction. The confiscation order was sustained and the writ petition failed. en-us Fri, 26 Feb 1982 00:00:00 +0530 Fri, 08 Aug 2014 14:25:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165727 Notice under Section 79 of the Gold (Control) Act was held valid when dispatched in the prescribed manner within the six-month statutory period; actual physical receipt by the person concerned was not essential, as that would undermine enforcement by allowing avoidance of service. On the confiscation issue, the proviso to Section 71 placed the burden on the claimant to satisfy the adjudicating authority that the conditions were met, and the adverse finding was treated as a factual determination not ordinarily open to interference in writ jurisdiction. The confiscation order was sustained and the writ petition failed. Case-Laws Customs Fri, 26 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165727