TaxTMI 
TaxTMI 
1987 (5) TMI 361
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....ng 1.600 kg. including one piece of gold biscuit of foreign origin weighing 10 tolas valued at Rs. 2,16,400, 21 pieces of silver weighing 18.990 kgs. approximately and 150 wrist watches of foreign make valued at Rs. 36,740 from the almirah of the drawing room of the petitioner. The seized goods were handed over to customs by the police on December 20, 1980. The Customs Officers recorded the statements of the petitioner, his father Mangal Singh and his sister-in-law Smt. Jaswant Kaur under section 108 of the Act. Smt. Jaswant Kaur stated that the seized gold, silver and the wrist watches were kept by the said Ramesh Kumar, a friend of the petitioner, Dalip Singh, in a gathri (package) in the evening of December 13, 1980, that at that time Da....
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.... under section 111(d). of the Act it was not available for confiscation under the Gold (Control) Act and that in case it became available it would stand absolutely confiscated under section 112 of the Act. The Collector also imposed a penalty of Rs. 1 lac on the petitioner under the Gold (Control) Act. The petitioner preferred two separate appeals against the said two orders, both dated July 2, 1983 to the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. It was urged before the Tribunal that the contraband goods were kept by Ramesh Kumar, they had also been seized on the pointing out of Ramesh Kumar that the petitioner had nothing to do with the goods and that his exclusive and conscious possession of the goods was not esta....
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....rst Information Report had been registered with regard to the alleged incident being FIR No. 352 dated 14th December, 1980 under section 308 S. Act, 25 Arms Act, 9.1.78 Opium Act, 61.1.14 Excise Act by Police Station 'A' Division, Amritsar. In view of the fact that FIR had been registered, the investigation/enquiry made by the customs authorities are hit under section 25 of the Evidence Act and article 20(3) of the Constitution of India. If these statements are excluded, there is absolutely no material to connect the petitioner with the alleged incident. II. That on the admitted facts the seizure was made by the police and not under the provisions of the Customs Act. The provisions of section 123 of the Customs Act would not apply and th....
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....the fact that FIR had been registered, the investigation/enquiry made by the customs authorities are hit under section 25 of the Evidence Act and article 20(3) of the Constitution of India. If these statements are excluded, there is absolutely no material to connect the petitioner with the alleged incident. II. That on the admitted facts the seizure was made by police and not under the Gold (Control) Act, and no presumption can be drawn under section 99 of the Gold (Control) Act. Department having failed to prove that it was a primary gold, the petitioner has denied his connection with the alleged gold. III. Whether on the admitted facts the department has been able to prove that there was conscious and exclusive possession of the gol....
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....ection 25 of the Arms Act, under the Opium Act and section 61 of the Excise Act by the police. That being so, the investigation or the enquiry held by the customs authorities was hit by the provisions of section 25 of the Evidence Act and article 20(3) of the Constitution of India and further that if these statements are excluded there is no material to connect the petitioner with the alleged incident. These submissions were admittedly not made on behalf of the petitioner in either of the two appeals before the Tribunal and the Tribunal had no occasion to deal with them and has not referred to any such submission in its appellate order. That being so, this question does not arise out of the order of the Tribunal and hence there can be no qu....