<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>1986 (1) TMI 106 - HIGH COURT OF JUDICATURE AT MADRAS</title>
    <link>https://www.taxtmi.com/caselaws?id=41715</link>
    <description>Possession of primary gold without licence or lawful authority was held to attract the prohibitory and penal provisions of the Gold (Control) Act, where the recovery was direct from the accused&#039;s suitcase and supported by prompt seizure proceedings and consistent witness evidence. The accused&#039;s statement, recorded with translation assistance, was treated as voluntary, and the absence of the alleged supplier did not weaken the prosecution because possession was proved independently. The conviction under the Gold (Control) Act and the sentence of six months&#039; rigorous imprisonment were upheld, with the court treating gold smuggling as a serious economic offence requiring deterrent punishment.</description>
    <language>en-us</language>
    <pubDate>Mon, 06 Jan 1986 00:00:00 +0530</pubDate>
    <lastBuildDate>Sat, 05 Jun 2010 15:37:54 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=80244" rel="self" type="application/rss+xml"/>
    <item>
      <title>1986 (1) TMI 106 - HIGH COURT OF JUDICATURE AT MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=41715</link>
      <description>Possession of primary gold without licence or lawful authority was held to attract the prohibitory and penal provisions of the Gold (Control) Act, where the recovery was direct from the accused&#039;s suitcase and supported by prompt seizure proceedings and consistent witness evidence. The accused&#039;s statement, recorded with translation assistance, was treated as voluntary, and the absence of the alleged supplier did not weaken the prosecution because possession was proved independently. The conviction under the Gold (Control) Act and the sentence of six months&#039; rigorous imprisonment were upheld, with the court treating gold smuggling as a serious economic offence requiring deterrent punishment.</description>
      <category>Case-Laws</category>
      <law>Central Excise</law>
      <pubDate>Mon, 06 Jan 1986 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=41715</guid>
    </item>
  </channel>
</rss>