https://www.taxtmi.com/caselaws?id=41081 A voluntary disclosure made under the 1976 scheme was treated as valid where the gold had been seized only by income-tax authorities, not by an authorised Gold Control officer under the Gold Control Act. Mere departmental participation, correspondence, or a request for a statement did not amount to a statutory seizure or pending proceedings under that Act. Compliance with section 16(1)(A) was also accepted through the prescribed returns and dealer records. The declarant was therefore entitled to immunity and release of the gold and jewellery, subject to subsisting tax liabilities. en-us Mon, 21 Sep 1981 00:00:00 +0530 Sat, 09 Aug 2014 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41081 A voluntary disclosure made under the 1976 scheme was treated as valid where the gold had been seized only by income-tax authorities, not by an authorised Gold Control officer under the Gold Control Act. Mere departmental participation, correspondence, or a request for a statement did not amount to a statutory seizure or pending proceedings under that Act. Compliance with section 16(1)(A) was also accepted through the prescribed returns and dealer records. The declarant was therefore entitled to immunity and release of the gold and jewellery, subject to subsisting tax liabilities. Case-Laws Central Excise Mon, 21 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41081