https://www.taxtmi.com/caselaws?id=166782 Primary gold remains prohibited in ownership, custody, or control under section 8(1), and succession does not by itself create a lawful right to retain it; confiscation for that contravention was upheld. Gold coins that devolve on an heir by succession are not liable to confiscation merely because the deceased failed to make a declaration, as the successor is protected by the proviso to section 71; confiscation of the coins was therefore set aside. In the circumstances, the contravention concerning primary gold was maintained but the penalty was reduced because the possession arose in unusual family circumstances. en-us Tue, 27 Sep 1983 00:00:00 +0530 Tue, 04 Nov 2014 17:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166782 Primary gold remains prohibited in ownership, custody, or control under section 8(1), and succession does not by itself create a lawful right to retain it; confiscation for that contravention was upheld. Gold coins that devolve on an heir by succession are not liable to confiscation merely because the deceased failed to make a declaration, as the successor is protected by the proviso to section 71; confiscation of the coins was therefore set aside. In the circumstances, the contravention concerning primary gold was maintained but the penalty was reduced because the possession arose in unusual family circumstances. Case-Laws Customs Tue, 27 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166782