https://www.taxtmi.com/caselaws?id=166211 A jurisdictional defect in the forum of appeal did not vitiate the appellate order where the proceedings had been carried through on merits and no failure of justice was shown. The respondent's regulatory status was determined by the licence position on the relevant date: having surrendered the goldsmith licence and obtained a gold dealer's licence before seizure, he was treated as a licensed gold dealer rather than merely a certified goldsmith. On that factual basis, the confiscation and penalty challenge failed, and the order in the respondent's favour was sustained. en-us Tue, 21 Jun 1983 00:00:00 +0530 Fri, 29 Aug 2014 10:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166211 A jurisdictional defect in the forum of appeal did not vitiate the appellate order where the proceedings had been carried through on merits and no failure of justice was shown. The respondent's regulatory status was determined by the licence position on the relevant date: having surrendered the goldsmith licence and obtained a gold dealer's licence before seizure, he was treated as a licensed gold dealer rather than merely a certified goldsmith. On that factual basis, the confiscation and penalty challenge failed, and the order in the respondent's favour was sustained. Case-Laws Customs Tue, 21 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166211