1988 (8) TMI 309

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....articles valued at Rs. 30,694/-; and imposing a penalty of Rs. 2 lakhs jointly on appellant S/Shri K.K. Datta and A.N. Datta under the provisions of Gold Control Act, 1968 (the Act for short). 2. The appellant K.K. Datta, subsequent to the filing of appeal died and legal representatives have been brought on record. 3. Shri K.K. Datta and Shri A.N. Datta were pawn broking licence holders having business in 207-F, Rabindra Sarani, Calcutta-7. On 12-8-1976, on the basis of prior information that the appellants were transacting business in gold without licence, the Central Excise authorities searched the pawn broking premises of the appellants and found them in possession of 28.200 grams of primary gold, 818.400 grams of gold ornaments an....

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....nufactured on the basis of the orders of the various customers and this aspect of the matter has not been properly appreciated by the adjudicating authority. The learned Counsel further submitted that the adjudicating authority did not examine the customers and verify the truth of the plea of the appellants. The learned Counsel also assailed the correctness of the findings of the adjudicating authority in the impugned order that the appellants confessed to the charge of contravention during the personal hearing. The learned counsel further submitted that though the appellants had stated that the purity of the ornaments was 22 carat the authority should have independently assailed the same and this not having been done the appellants are ent....

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....re were of 22 carat purity and so assailing the purity again is not called for. So, the plea of the learned Counsel that the authorities during investigation must have independently assailed the ornaments to find out the purity is without substance. Therefore, on careful consideration of the entire evidence on record, we have no hesitation to hold that the charges against the appellant have been clearly brought home and in this view of the matter, we confirm the order of the adjudicating authority. 7. In so far as 28.200 grams of primary gold is concerned, we confirm the order of absolute confiscation. Regarding the quantum of fine of Rs. 32,000/- in lieu of confiscation 818.400 grams of gold ornaments and articles, having regard to the ....