https://www.taxtmi.com/caselaws?id=42462 Absolute confiscation of primary gold was found unsustainable where the contravention was a failure to make the required declaration, but the gold was not shown to be smuggled or of foreign origin and the governing circular permitted release on redemption fine. The refusal to allow redemption was set aside because relevant factors, including departmental practice and the undertaking to convert the gold into ornaments through a licensed dealer, had not been properly considered. The writ petition was held maintainable despite a pending reference application, as that remedy was not efficacious in the circumstances and would cause further delay. en-us Thu, 24 Nov 1988 00:00:00 +0530 Fri, 11 Jun 2010 13:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42462 Absolute confiscation of primary gold was found unsustainable where the contravention was a failure to make the required declaration, but the gold was not shown to be smuggled or of foreign origin and the governing circular permitted release on redemption fine. The refusal to allow redemption was set aside because relevant factors, including departmental practice and the undertaking to convert the gold into ornaments through a licensed dealer, had not been properly considered. The writ petition was held maintainable despite a pending reference application, as that remedy was not efficacious in the circumstances and would cause further delay. Case-Laws Customs Thu, 24 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42462