https://www.taxtmi.com/caselaws?id=47922 Confiscation under the Gold (Control) Act depended on conscious possession, so the Tribunal was required to consider the criminal court's finding that the assessee was not in conscious possession of the gold slabs and rods. Because that finding went to the foundation of both prosecution and confiscation, the Tribunal's failure to address it and give reasons for sustaining confiscation rendered its order unsustainable, and the matter was remanded for fresh consideration. The objection based on an alternative statutory remedy was not accepted, as the writ petition had been admitted long earlier and had remained pending for years. The Tribunal's order was set aside and all contentions were kept open. en-us Thu, 20 Apr 2006 00:00:00 +0530 Sat, 31 Jul 2010 16:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47922 Confiscation under the Gold (Control) Act depended on conscious possession, so the Tribunal was required to consider the criminal court's finding that the assessee was not in conscious possession of the gold slabs and rods. Because that finding went to the foundation of both prosecution and confiscation, the Tribunal's failure to address it and give reasons for sustaining confiscation rendered its order unsustainable, and the matter was remanded for fresh consideration. The objection based on an alternative statutory remedy was not accepted, as the writ petition had been admitted long earlier and had remained pending for years. The Tribunal's order was set aside and all contentions were kept open. Case-Laws Customs Thu, 20 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47922