https://www.taxtmi.com/caselaws?id=45438 Section 79 of the Gold (Control) Act, 1968 requires notice before confiscation or penalty is imposed on the owner of the gold or other person concerned, but it does not require notice to every person who merely claims ownership. Where gold is seized from a person's possession, Section 99 raises a presumption of ownership, and that presumption may support confiscation against that person. In this matter, the authorities had found the applicant to be the owner of the seized gold ornaments, and that finding was not challenged in the reference. The issue of notice to third-party claimants was therefore treated as academic and not answered. en-us Fri, 21 Jan 2000 00:00:00 +0530 Sat, 10 Jul 2010 14:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45438 Section 79 of the Gold (Control) Act, 1968 requires notice before confiscation or penalty is imposed on the owner of the gold or other person concerned, but it does not require notice to every person who merely claims ownership. Where gold is seized from a person's possession, Section 99 raises a presumption of ownership, and that presumption may support confiscation against that person. In this matter, the authorities had found the applicant to be the owner of the seized gold ornaments, and that finding was not challenged in the reference. The issue of notice to third-party claimants was therefore treated as academic and not answered. Case-Laws Central Excise Fri, 21 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45438