https://www.taxtmi.com/caselaws?id=41968 The proviso to Section 71(1) of the Gold Control Act, 1968 applies to primary gold because the phrase "any gold" covers primary gold under Section 2(j). Read with the main provision, the proviso prevents confiscation where the gold belongs to persons other than the person whose act or omission rendered it liable to confiscation and that act or omission occurred without their knowledge or connivance. The prohibition on ownership or possession of primary gold does not exclude the proviso; it only means that release does not confer a right to retain the gold and any disposal must still comply with the regulatory scheme. Confiscation was therefore unwarranted on these facts. en-us Thu, 27 Aug 1987 00:00:00 +0530 Sat, 26 Jul 2014 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41968 The proviso to Section 71(1) of the Gold Control Act, 1968 applies to primary gold because the phrase "any gold" covers primary gold under Section 2(j). Read with the main provision, the proviso prevents confiscation where the gold belongs to persons other than the person whose act or omission rendered it liable to confiscation and that act or omission occurred without their knowledge or connivance. The prohibition on ownership or possession of primary gold does not exclude the proviso; it only means that release does not confer a right to retain the gold and any disposal must still comply with the regulatory scheme. Confiscation was therefore unwarranted on these facts. Case-Laws Central Excise Thu, 27 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41968