https://www.taxtmi.com/caselaws?id=167036 Regulatory restrictions under the Gold (Control) Act, 1968 were broadly upheld because the classifications and compliance requirements had a rational nexus with preventing evasion, concealment and smuggling-related handling of gold. The Court found section 16(7) valid as the declaration requirement for non-dealers and refiners was not discriminatory or oppressive, upheld section 52 against excessive delegation because the licensing scheme and appellate remedy supplied control, and sustained section 79 and its proviso because extension of the seizure period was confined by safeguards. The amended identity-verification provisions were also upheld. Only the amended accounting forms were found to need administrative correction, not invalidation. en-us Tue, 17 Apr 1984 00:00:00 +0530 Fri, 26 Dec 2014 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167036 Regulatory restrictions under the Gold (Control) Act, 1968 were broadly upheld because the classifications and compliance requirements had a rational nexus with preventing evasion, concealment and smuggling-related handling of gold. The Court found section 16(7) valid as the declaration requirement for non-dealers and refiners was not discriminatory or oppressive, upheld section 52 against excessive delegation because the licensing scheme and appellate remedy supplied control, and sustained section 79 and its proviso because extension of the seizure period was confined by safeguards. The amended identity-verification provisions were also upheld. Only the amended accounting forms were found to need administrative correction, not invalidation. Case-Laws Customs Tue, 17 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167036