https://www.taxtmi.com/caselaws?id=166689 An article resembling an ornament is not treated as an ornament unless, having regard to its purity, size, weight, description and workmanship, it is of a kind commonly used as an ornament. On the facts discussed, the seized gold articles were found to be crude, semi-finished pieces with rough edges and cutting marks, heavy in appearance, and unsuitable for ordinary ornamental use. Those findings, based on the statutory criteria and evidence, supported treatment of the articles as primary gold and the consequent contravention of the Gold (Control) Act. The commentary also states that writ interference is unwarranted absent illegality, perversity, or a finding unsupported by evidence. en-us Tue, 12 Oct 1982 00:00:00 +0530 Fri, 31 Oct 2014 10:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166689 An article resembling an ornament is not treated as an ornament unless, having regard to its purity, size, weight, description and workmanship, it is of a kind commonly used as an ornament. On the facts discussed, the seized gold articles were found to be crude, semi-finished pieces with rough edges and cutting marks, heavy in appearance, and unsuitable for ordinary ornamental use. Those findings, based on the statutory criteria and evidence, supported treatment of the articles as primary gold and the consequent contravention of the Gold (Control) Act. The commentary also states that writ interference is unwarranted absent illegality, perversity, or a finding unsupported by evidence. Case-Laws Customs Tue, 12 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166689