1983 (9) TMI 287

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.... of a penalty in a sum of Rs. 5,000/- under Section 74 of the Gold Control Act, 1968. 2. It would appear from the admitted facts of the case that - (a) on 12-2-1973, a party of Police officers in Sirsa apprehended the Appellant and recovered on search two gold biscuits with foreign markings. The Police then prepared a recovery memo and also recorded his statement under Section 161 of the Cr. P.C.; (b) the Police officers who had participated in the search, in the preparation of the recovery memo and in recording the Appellant's statement had not been examined in the proceedings instituted under the Gold Control Act, 1968 and the Customs Act, 1962; (c) nevertheless, it was the recovery memo recorded by the Pol....

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.... and Section 59 of the Gold Control Act); (ii) examine any person during the course of any enquiry (Section 107 of the Customs Act and 64 of the Gold Control Act); (b) it is the "proper officer" as defined in Section 2(34) of the Customs Act that could seize any goods if he has reason to believe that they are liable to confiscation under the Customs Act and it is any Gold Control Officer who could likewise seize such gold in terms of the Gold Control Act. (Section 110 of the Customs Act and Section 66 of the Gold Control Act). 7. It is only when any goods specified in clause (2) of Section 123 of the Customs Act, 1962, are seized under the Customs Act that the rule of evidence therein relating to burden of proof beco....