TaxTMI 
TaxTMI 
1987 (5) TMI 138
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....sp;- Matter was first heard in respect of the COD application for reference application. It has been stated in the application that the applicant fell sick after receipt of the Tribunal's order in appeal No. A/639/86-NRB, dated 11-12-86, 1987(27) E.L.T. 528 in the last week of December 1986. The applicant, therefore, could not contact his advocate for drafting the reference application from 10th F....
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....bracelet' was duly released by the learned adjudicating authority itself. This clearly shows that the applicant was having in possession both articles and ornaments whose total weight did not exceed 4000 gms. and therefore, in view of the settled law reported in 1983-E.L.T.-1890-CEGAT, there was no need for declaration under Sec.l6(5)(b) of the Gold Control Act. This decision of the Hon'ble High C....
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....ore, imposed a redemption fine of Rs. 2000/-. 5. Learned SDR has not pointed out any contrary decision on interpretation of Section 16(5)(b). 6. I have carefully considered the plea advanced by the learned advocate for the applicant. In view of the settled legal position on the basis of the citations given by the learned advocate for the applicant, there is an apparent mistake on record whi....