COLLECTOR OF CENTRAL EXCISE AT POONA Vs. SUSHIL KUMAR
LAWS(DLH)-1983-12-33
HIGH COURT OF DELHI
Decided on December 10,1983

COLLECTOR OF CENTRAL EXCISE AT POONA Appellant
VERSUS
SUSHIL KUMAR Respondents


Referred Judgements :-

BADRI PRASAD VS. COLLECTOR OF CENTRAL EXCISE [REFERRED]


JUDGEMENT

- (1.)This appeal under clause X of the Letters of Patent has been filed against the judgment dated 3rd November, 1981 whereby a single Judge of this Court allowed the petition under Article 226 of the Constitution filed by the respondents and had quashed the seizure, and subsequent confiscation, which had taken place on 9th July, 1968, of a large quantity of gold under the provisions of Gold (Control) Ordinance, 1968.
(2.)One Keshrimal Porwal had two businesses, a bidi business at Kamptee and a gold and silver shop in Mandsaur. On 7th October, 1952 he died leaving behind a widow named Ratanbai, a daughter named Shantabai and a son named Nemkumar. Both the said children were married. Shantabai had a son who had some congenital abnormality and was almost invalid since birth. Nemkumar, on the other hand, had five sons in all, one of them having been born at the time when Keshrimal was alive.
(3.)After Keshrimal's death the business at Mandsaur was stated to have been wound up and the family lived at Kamptee. On 9th July, 1968 the said family house at Kamptee was searched by the officers of the Central Excise, Nagpur. The search resulted in the seizure of ten slabs and 9 pieces of gold and 230 gold coins which were lying in a big Godrej iron safe, which safe was inside a Godrej cupboard. The gold, at that time, was valued at Rs. 7,63,200.
;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.