https://www.taxtmi.com/caselaws?id=255471 In confiscation proceedings under the Gold (Control) Act, a criminal court's finding on conscious possession should ordinarily be followed where the basic facts, recovery of the incriminating articles, witnesses, charge, and evidence are identical in both proceedings. The Tribunal accepted that there was no distinguishing feature between the criminal and confiscation matters, and the Revenue also accepted that the core factual matrix was common. On that basis, it held that there was no reason to disagree with the criminal court's view on conscious possession, and the reference was answered in the affirmative. en-us Thu, 10 Jul 2014 00:00:00 +0530 Sat, 17 Jan 2015 12:48:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255471 In confiscation proceedings under the Gold (Control) Act, a criminal court's finding on conscious possession should ordinarily be followed where the basic facts, recovery of the incriminating articles, witnesses, charge, and evidence are identical in both proceedings. The Tribunal accepted that there was no distinguishing feature between the criminal and confiscation matters, and the Revenue also accepted that the core factual matrix was common. On that basis, it held that there was no reason to disagree with the criminal court's view on conscious possession, and the reference was answered in the affirmative. Case-Laws Customs Thu, 10 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255471