(1.) The challenge in this writ petition is to the action which has been taken against the petitioner for the alleged violation of the Defence of India Act and Gold Control Rules, 1962 as amended, read with Gold Control Act, 1968. The petitioner is admittedly a gold dealer and carries on business as such in its premises at Amritsar.
(2.) On the 5th December, 1966 it is alleged that the petitioner received from the G.P.O. Amritsar an insured post parcel bearing No. 772, dated 24th November, 1966. This parcel is stated to have been sent to it by M/s. Chandra Kant K. Shah, Licensed Gold Dealers, 189, Mumba Devi Road, Bombay. The parcel is stated to have contained old gold ornaments in the shape of 12 bangles and 1 ring and weighed approximately 550 grams. According to the petitioner these ornaments were covered by sale Bill No. 411, dated 24th November, 1966.
(3.) On 5th December, 1966 the delivery of this parcel was taken but the same was seized by the Customs Officers under the Provisions of the Customs Act, 1962.