1986 (1) TMI 304

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....dated 16-9-1985 of the High Court of Judicature at Madras, on a petition filed by the applicant under Section 82(B)(3) of the Gold (Control) Act, 1968, we hereby state the case and refer the questions of law as contained in the above direction. 2. The facts of the case found by the Tribunal in Paragraph 4 of the order are:- This is one of the four cases of seizure of what was determined as p....

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....nation of the item, it was found to be rather new and also not in finished form inasmuch as buttons and holes had not been properly aligned. The item was also malleable and therefore not fit for use. For an ornament like the waist belt, it has to be strong enough to resist the pressure when used tightly at the waist. On examination of the item it did not give indication that it was in use for the ....

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....and ordered their confiscation under Section 7(1) of the Act for violation of Section 8(1)(i) thereof. He also imposed a penalty of Rs. 20,000/- on the appellant under Section 74 of the Act. 3. The applicant's appeal under Section 80 to the Gold Control Administrator against the above order has been transferred to this Tribunal under Section 82K of the Act. 4. After hearing both sides, the T....

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.... are rough and not smoothened as in a proper bangle for wear. There is some sort of design which does not stand out. The circlets are soft in the sense that they do not retain their shape on moderate pressure. The belt item is quite heavy, soft to handle and in an unfinished form. In fact on the inner side of the belt one could see broad scratches. If one attempts to put it on the studs freely mov....