https://www.taxtmi.com/caselaws?id=41809 Actual service or tender of notice is required under the second proviso to section 79 of the Gold Control Act, 1968; mere posting or despatch within six months is insufficient, so the seized gold had to be returned. Expiry of that period did not extinguish the underlying liability arising from contravention, and penalty proceedings were not barred merely because the gold was returned. Confiscation could not be sustained once the proviso applied, but the penalty liability remained. As the penalty had been fixed with reference to the confiscation order, the quantum of penalty was remitted for fresh determination independently of confiscation. en-us Thu, 13 Nov 1986 00:00:00 +0530 Mon, 07 Jun 2010 12:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41809 Actual service or tender of notice is required under the second proviso to section 79 of the Gold Control Act, 1968; mere posting or despatch within six months is insufficient, so the seized gold had to be returned. Expiry of that period did not extinguish the underlying liability arising from contravention, and penalty proceedings were not barred merely because the gold was returned. Confiscation could not be sustained once the proviso applied, but the penalty liability remained. As the penalty had been fixed with reference to the confiscation order, the quantum of penalty was remitted for fresh determination independently of confiscation. Case-Laws Central Excise Thu, 13 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41809