- (1.) This is a reference under Section 82 B(3) of the Gold (Control) Act, 1968. The following question has been referred to this Court;- Whether on the facts and in the circumstances of the case, the learned Tribunal is correct in holding that the Terms of the provisions of Section 70 of the Gold (Control) Act, 1968, at the time of seizure, statement can be recorded by any officer, and not. necessarily the seizing officer proper interpretation of the words 'that officer' appearing in Section 70 is to be determined ?
(2.) Since this question has not been properly framed by the applicant, we reframe the question as follows:- Whether on the facts and in the circumstances of the case, the Tribunal is correct in holding that in terms of the provisions of Section 70 of the Gold (Control) Act, 1968, at the time of seizure, statement can be recorded by any officer, and not necessarily the seizing officer ?
(3.) The facts which have been recorded by the Tribunal in the Statement of Case are as under:- The applicant was intercepted in Burrabazar by the policemen who enquired from him as to what he was carrying in his possession. On his stating that he had gold bangles with him, he was taken to Burrabazar Thana. The police then informed the Customs Authorities and. the Customs Officers seized 10 (ten) unfinished gold bangles in crude form from his possession. The Officers took him to the Customs House where his statements were recorded. The seizure took place on 26.9.70 and that night two statements were recorded by the Customs Officers. He was put under arrest and kept in the Customs House the whole night. On the next day the shop of M/s. S.B. Pyne & Co., Howrah, of which he was stated to be a partner, was searched. During search, the officers recovered a small piece of gold with foreign markings and three strips of gold. The applicant was released on bail. Subsequently he was prosecuted.;