https://www.taxtmi.com/caselaws?id=42599 Misdescription of seized gold in the show cause notice did not invalidate confiscation and penalty where the substance of the charge was contravention of the Gold Control Act and the authorities found the transactions to be fictitious. The exception under Section 100 was unavailable because it depended on genuine acquisitions and prescribed precautions, which were absent once the alleged sellers and vouchers were found to be bogus. The criminal discharge did not affect the confiscation proceedings, as those proceedings were independently supported by findings of unlawful acquisition and statutory breach. en-us Fri, 04 Sep 1981 00:00:00 +0530 Sat, 12 Jun 2010 11:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42599 Misdescription of seized gold in the show cause notice did not invalidate confiscation and penalty where the substance of the charge was contravention of the Gold Control Act and the authorities found the transactions to be fictitious. The exception under Section 100 was unavailable because it depended on genuine acquisitions and prescribed precautions, which were absent once the alleged sellers and vouchers were found to be bogus. The criminal discharge did not affect the confiscation proceedings, as those proceedings were independently supported by findings of unlawful acquisition and statutory breach. Case-Laws Customs Fri, 04 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42599