P N RAJAN Vs. COLLECTOR OF C EX

JUDGEMENT

(1.) G/Ref/COD/225/88/MAS. - For the reasons stated in the condonation petition and having regard to the fact that the Reference Application initially was filed within the stipulated time and only for technical reasons a separate Reference Application had also to be filed by Shri Rajan, the delay is condone.

(2.) Since we propose to dispose of the Reference Applications themselves today with the consent of the parties, these applications are dismissed.

(3.) WE have carefully considered the submissions made before us. In the instant case in para 4 of the impugned order of the Tribunal the pleas urged on behalf of the appellants before the Tribunal are recorded. The learned Consultant, who appeared for the appellants at the time of hearing of the appeals, admitted the contravention of the applicants under the provisions of the Gold (Control) Act, 1968 in relation to seizure of 2 bars of primary gold and only contended that "there is no evidence to prove that they are of foreign origin and, therefore, the penalty under the Customs Act, 1962 is not legally sustainable." The Tribunal has considered the admission made in the open court by the learned Consultant and recorded its finding besides other questions in para 8 of the impugned order. The relevant portion of the order of the Tribunal in this regard is as under :-