https://www.taxtmi.com/caselaws?id=167425 Non-maintenance of the mandatory G.S. 13 Register under the Gold (Control) Act, 1968 can support seizure, confiscation and penalty where non-entry of gold ornaments is admitted and no evidence substantiates the claimed transactions. A private notebook does not replace the statutory register, and a minor discrepancy in a show-cause notice does not invalidate proceedings. A voluntary statement does not attract protection against compelled self-incrimination. Penalty and redemption fine must nevertheless remain proportionate to the contravention; personal circumstances and the severity of the breach may justify reduction of monetary sanctions while sustaining confiscation. en-us Tue, 19 Mar 1985 00:00:00 +0530 Fri, 19 Dec 2014 13:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167425 Non-maintenance of the mandatory G.S. 13 Register under the Gold (Control) Act, 1968 can support seizure, confiscation and penalty where non-entry of gold ornaments is admitted and no evidence substantiates the claimed transactions. A private notebook does not replace the statutory register, and a minor discrepancy in a show-cause notice does not invalidate proceedings. A voluntary statement does not attract protection against compelled self-incrimination. Penalty and redemption fine must nevertheless remain proportionate to the contravention; personal circumstances and the severity of the breach may justify reduction of monetary sanctions while sustaining confiscation. Case-Laws Central Excise Tue, 19 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167425