https://www.taxtmi.com/caselaws?id=167161 Absence of addresses on name-tags attached to seized gold ornaments did not require further post-seizure investigation where meaningful verification of the alleged owners was impracticable, and the omission was not treated as a legal infirmity. In relation to pre-enactment offences, the Gold Control Act, 1968 was read as preserving rights and liabilities under the repealed law, so proceedings for an earlier offence could continue under the successor statute and support a reference under Section 82B. The repeal-based objection was rejected, and no referable question of law arose. en-us Mon, 05 Mar 1984 00:00:00 +0530 Tue, 09 Dec 2014 15:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167161 Absence of addresses on name-tags attached to seized gold ornaments did not require further post-seizure investigation where meaningful verification of the alleged owners was impracticable, and the omission was not treated as a legal infirmity. In relation to pre-enactment offences, the Gold Control Act, 1968 was read as preserving rights and liabilities under the repealed law, so proceedings for an earlier offence could continue under the successor statute and support a reference under Section 82B. The repeal-based objection was rejected, and no referable question of law arose. Case-Laws Customs Mon, 05 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167161