TaxTMI 
TaxTMI 
TaxTMI 
1964 (3) TMI 7
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.... was dismissed summarily by the High Court of Punjab and who appeals by special leave was ordered to pay Rs. 1,20,000/- as penalty under Section 167(8) of the Sea Customs Act read with Section 19 ibid. and Section 23A of the Foreign Exchange Regulation Act, 1947 in respect of 450 tolas of gold found on search of houses Nos. 14 and 15 of Ganganagar, Rajasthan. 2. On the night between the 2nd and 3....
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....also a large body of Customs and Excise Officers. In this search 420 tolas of gold were found at House No. 14 and 30 tolas at House No. 15. These were made over to the Customs authorities for being dealt with by them. The search also revealed enormous quantities of ammunition, opium and charas as well. He was prosecuted in respect of the other seizures and was convicted and sentenced to a day's im....
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....contended before us that the places where gold was seized were not in his possession, but the finding of the Customs authorities is that the houses belong to him. There is evidence to show that he walked at the head of the search party and pointed out the places where gold lay buried and it was then dug out. These are findings of fact by the appropriate authorities. They must be accepted as correc....