https://www.taxtmi.com/caselaws?id=42999 Adjudicatory power under the Gold (Control) Act had to be traced to Section 78 and an express Central Government notification for officers other than a Collector of Central Excise or Customs. Because the later notification of 6-6-1984 omitted the post of Additional Collector, the earlier authorisation ceased and jurisdiction could not be sustained by importing the definition of "Collector" from the Central Excise Rules. The Additional Collector therefore lacked authority to pass the adjudication order, which was liable to be quashed; the writ petitions succeeded and the seized gold was directed to be returned. en-us Wed, 12 Dec 1990 00:00:00 +0530 Tue, 15 Jun 2010 15:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42999 Adjudicatory power under the Gold (Control) Act had to be traced to Section 78 and an express Central Government notification for officers other than a Collector of Central Excise or Customs. Because the later notification of 6-6-1984 omitted the post of Additional Collector, the earlier authorisation ceased and jurisdiction could not be sustained by importing the definition of "Collector" from the Central Excise Rules. The Additional Collector therefore lacked authority to pass the adjudication order, which was liable to be quashed; the writ petitions succeeded and the seized gold was directed to be returned. Case-Laws Central Excise Wed, 12 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42999