https://www.taxtmi.com/caselaws?id=167052 Seizure and confiscation under the Gold (Control) law must be confined to the specific offending articles reasonably shown to be in contravention; where gross and net weight were not separately recorded and the offending ornaments were not identified, confiscation of the gold ornaments was unsustainable. The excess primary gold, however, was treated as unaccounted and remained liable to confiscation, with redemption on fine sustained. Penalty could not be imposed on both the partnership firm and its partners on the same facts, as that would amount to double punishment; the penalty on the firm was therefore set aside and the partners' penalties were reduced. en-us Mon, 11 Jun 1984 00:00:00 +0530 Thu, 04 Dec 2014 15:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167052 Seizure and confiscation under the Gold (Control) law must be confined to the specific offending articles reasonably shown to be in contravention; where gross and net weight were not separately recorded and the offending ornaments were not identified, confiscation of the gold ornaments was unsustainable. The excess primary gold, however, was treated as unaccounted and remained liable to confiscation, with redemption on fine sustained. Penalty could not be imposed on both the partnership firm and its partners on the same facts, as that would amount to double punishment; the penalty on the firm was therefore set aside and the partners' penalties were reduced. Case-Laws Customs Mon, 11 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167052