1986 (9) TMI 246

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.... [Oral Order].  - This appeal is directed against the order of the Collector of Central Excise, Bangalore dated 5-5-1986 imposing a fine of Rs. 12,500/- under Section 73 of the Act in lieu of confiscation of 699.500 gms. of gold ornaments not declared by the appellant besides penalty of Rs. 2500/- under Section 74 of the Gold Control Act, 1968 (hereinafter referred to as the Act), the O....

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.... and the "family" has also been defined under the Act under Section 16(6) as - (i) the husband, wife and one or more minor children, or (ii) any two or more of them. It was urged that the appellant Champalal had a major son and his wife living in the same house and inasmuch as the major son of the appellant and his wife would constitute a separate family by themselves within the meaning o....

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....and custody of the entire, quantity of ornaments under seizure non-declaration of the excess quantity of 699.500 gms. would be a contravention under Section 16(1) of the Act. 4. I have considered the submissions of the parties herein. Under Section 16(1) read with Section 16(5) a family would be entitled to hold and possess 4000 gms. without any declaration. The term 'family' has been give....

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....ntitled to possess 4000 gms. without being obliged under law to make any declaration thereof in terms of Section 16. I also find that the appellant and his major son have filed separate Wealth Tax Returns before the authorities and this would also prove that the appellants major son was not a member of the Hindu undivided family of which the appellant is said to be a Kartha. Since the adjudicating....