GOPAL CHADHA Vs. CEGAT

JUDGEMENT

(1.) This petition under Article 226 of the Constitution of India is directed against an order dated 12-8-1994, passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi whereby it dismissed an appeal by the present petitioners against the confiscation of six pieces of gold weighing 599.420 grams and of Rs. 1845/- in Indian currency.

(2.) I have heard the learned Counsel for the petitioners. No one appeared on behalf of the respondents although a counter affidavit had been filed.

(3.) The petitioner No. 1 Gopal Chadha claims to be a dealer in gold and gold ornaments. Petitioner No. 2 Ram Sumer claims to be an employee of petitioner No. 1. On 13-7-1990, the petitioner No. 2 Ram Sumer was apprehended by the officer of the Customs department at about 10.15 P.M. at Gorakhpur bus stand while he was on his way to Allahabad. On his search six pieces of gold were recovered from his langoth. He was also found to be carrying Rs. 1845/- in Indian currency. He was brought to the Customs office and again searched whereupon three slips mentioning the weight and the value of the gold were also recovered. He was examined by the officers of the Customs department and was alleged to have confessed that he purchased this gold from one Prem Sarraf of Gorakhpur and the pieces in question were the product of one gold biscuit that the said Prem had melted in his presence. According to the petitioners, the petitioner No. 2 had not made any such statement and on his release on bail he denied having made any such statement and on the other hand contended that the gold in question belonged to his employer petitioner No. 1 who had given the same to him to be taken to a gold-smith at Gorakhpur for converting into gold ornaments. The petitioner No. 1 was also later on arrested and proceedings for confiscation commenced. By order dated 11-12-1992, the Additional Collector confiscated the gold as well as the aforesaid sum of Indian currency and also levied penalty of Rs. 10,000/- on petitioner No. 1 Gopal Chadha and Rs. 2,000/- on petitioner No. 2 Ram Sumer. The petitioners filed appeals to the Collector (Appeals) that has been dismissed. Further appeals to the Tribunal were dismissed by the impugned order dated 12-8-1994.