1987 (4) TMI 171

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....mmon order. Since both the appeals arise from the same facts and rely on the same submissions hence both are being disposed of by the single order. 2. In this case 11 pcs. of primary gold weighing 391.700 gms. and purity 231/2 cts. were admittedly recovered from Hakim Singh one of the appellants. The other appellant Ramesh Chander admitted that the said primary gold was given by him to his serv....

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....ed that it is not the practice of the department to confiscate gold absolutely in such cases and it should be allowed to be released on payment of redemption fine. 4. Shri S. Krishna Murti, SDR reiterates the view taken in the orders of the lower authorities and submits that the appellant was neither a dealer nor a goldsmith and that absolute confiscation is fully merited. 5. The facts of th....