1988 (1) TMI 179

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....12 of the Customs Act, 1962. 2. The appellant is a certified goldsmith. On the basis of intelligence, the officers of Headquarters Gold & Customs Preventive Unit, Guntur, intercepted the appellant and other person on 2-8-1985 at about 10.30 a.m. at Vijayawada Railway Station. One Durga Das who was also in the company of the appellant at that time was found in possession of the appellant's brief case which on examination by the authorities was found to contain 873.850 gms. of primary gold as detailed hereunder : S.No. Description Weight Grams Purity Ct. Value Rs. 1. First packet packed in Hindi Daily News Paper containing the gold biscuit having markings "SUISSE 5 TOLAS 999.9 FINE GOLD ESSAYEUR FONDEUR" 58.500 24 12,578/- 2. Sec....

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....the expiry of six months in terms of Section 110 of the Customs Act, 1962, the 'Act' for short and therefore, the impugned order is vitiated. It was further submitted that even though reliance has been placed in regard the purity of the gold and its foreign origin on the Mint authority dated 26-2-1986 against the appellant, a copy of the same was not given to the appellant much less the appellant afforded an opportunity of being heard in that regard. The impugned order was, therefore, assailed as violative of the principles of natural justice. 4. Heard Shri C.V. Krishnan, the learned D.R. 5. Regarding the first point we do not find any substance because the issue is squarely covered by the ratio of the Bench ruling of this Tribunal in the....