ASHOK KUMAR RASTOGI Vs. COLLECTOR OF C EX

JUDGEMENT

(1.) BRIEFLY stated the facts of the case are: that on 11-10-1984 Gold Control Officer intercepted Shri Ashok Kumar Rastogi near Thana Chowk, Chhapra. On search, it was found that Shri Rastogi was carrying gold ornaments weighing 953.500 gms. valued at Rs. 1,25,800.00. In his statement dated 11-10-1984 Shri Rastogi, inter alia, stated that he is resident of Chauraha Gali, Moradabad having gold dealer licence No. 1/69. He further stated that he had brought the gold ornaments in Chhapra for the purpose of sale. When these ornaments could not be sold he was going back in the evening of 11-10-1984 but he was intercepted by the Excise Officer. Later, following ornaments were recovered from his possession:-

(2.) A show cause notice dated 6-4-1985 was issued to Shri Rastogi calling upon him to show cause to the Additional Collector as to why for violation of the provisions of Sections 27(7) (b) and 55 of the Gold (Control) Act, 1968, the seized gold ornaments may not be confiscated under Section 71 and penalty imposed under Section 74 of the Gold (Control) Act, 1968.

(3.) THE Collector of Central Excise, Patna, vide his letter C. No. Gold/Seiz/84/2152 dated 4-4-1985, issued notice to show cause for the violation of the provisions of Section 27(7)(b) and Section 55 of the Gold (Control) Act, 1968, allegating that he is a Gold Dealer and alleging to have Gold Dealer Licence bearing No. 1/69. THE appellant challenged the notice to show cause and submitted proper defence reply. THE evidences were also submitted that the appellant at that time was neither gold dealer nor partner in the gold dealer firm. THE affidavits of the owners of the gold ornaments were also submitted.