https://www.taxtmi.com/caselaws?id=166042 Retrospective amendment to section 71(1) of the Gold (Control) Act, 1968 barred confiscation of primary gold where the property belonged to persons other than the individual whose act or omission rendered it liable to confiscation, and that omission occurred without the owners' knowledge or connivance. On the accepted facts, the gold belonged to the petitioners, while the failure to declare and dispose of it was attributable to another person, so confiscation could not be sustained. Section 79 also required prior written notice to the true owners before adjudication; as no notice was served and the six-month period had expired, return of the gold followed. A writ petition was maintainable by the real owners despite their non-participation before the authorities. en-us Tue, 03 Nov 1981 00:00:00 +0530 Sat, 23 Aug 2014 14:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166042 Retrospective amendment to section 71(1) of the Gold (Control) Act, 1968 barred confiscation of primary gold where the property belonged to persons other than the individual whose act or omission rendered it liable to confiscation, and that omission occurred without the owners' knowledge or connivance. On the accepted facts, the gold belonged to the petitioners, while the failure to declare and dispose of it was attributable to another person, so confiscation could not be sustained. Section 79 also required prior written notice to the true owners before adjudication; as no notice was served and the six-month period had expired, return of the gold followed. A writ petition was maintainable by the real owners despite their non-participation before the authorities. Case-Laws Central Excise Tue, 03 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166042