1978 (10) TMI 47

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....weighing 51 tolas 4 massa 3 rati along with other goods, a show cause notice was issued to Shri Sudhirendra Nath Patra for contravention of the provisions of the Rules 126G(1), 126H(IG)(2)(b), and 126H(IG)(2) (bb) of part XIIA of the Defence of India Rules, 1962. In this adjudication Order No. 8/Gold of 1970, dated 14th August, 1970, the Collector of Central Excise & Customs, West Bengal, Calcutta....

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....examined the records of the case. 4. During hearing it was pleaded that no penalty under Rule 126L(16) of the Defence of India Rules could be imposed unless it was clearly shown from the records that the seizure itself had been made in exercise of the powers vested in Rule 126L(2) or any other relevant sub-clauses. This argument is further reinforced by the fact that the provision for confiscat....

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....istrator he referred to this particular case law in the course of his arguments, but this has not been dealt with in the appellate order passed by the Gold Control Administrator. 5. The other point taken by the learned counsel was that in the parallel proceedings started under the Customs Act, the petitioner has already been subjected to a very severe penal action, by absolute confiscation of a....

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....tated that on 8-4-1968 at the time of search, gold ornaments and primary gold were detained and as these agreed with records maintained under Defence of India Rules, 1962, are being released. From this it can be inferred that although the officers entered the premises for search with a search warrant issued under Customs Act, but during search they found violation of part XIL of D.I.R. and they fo....