NANDIRAM HARIKISHANDAS MUKHI Vs. UNION OF INDIA

JUDGEMENT

(1.) By this petition under Article 226 of the Constitution of India, the petitioner seeks to challenge the orders passed by the authorities below in the adjudication proceedings taken up under the Customs Act, 1962 and the Gold (Control) Act, 1968. The impugned orders are annexed to this petition at Exhs. C, D, E and F.

(2.) The petitioner is a resident of Pune and it is his case that during the partition in the year 1947 he migrated from Pakistan to India along with his family members. Respondents 2 to 5 are the officers of the Central Excise and Customs in the Ministry of Finance Department of Revenue of Government of India. It is not disputed before us that on December 9, 1976, the residential premises of the petitioner at Pune were raided by the Gold Control Officers. During this raid, 27 gold coins weighing 600.600 gms. (sovereign) valued at Rs. 27,100/- were seized. Those coins were seized on the assumption that the petitioner has contravened the provisions of the Gold (Control) Act. The said coins were subsequently also seized on the alleged contravention of the provisions of the Customs Act, 1962.

(3.) Show cause notice dated May 24, 1977 was issued by the Assistant Collector, Customs Department under section 111(d) read with section 112 (a), (b) (i) of the Customs Act. Simultaneously the authority under the Gold Control Act also issued the show cause notice to the petitioner alleging contravention of provisions of section 16 read with sections 8 and 71 of the Gold (Control) Act, 1968 hereinafter referred to as "G.C. Act". After the receipt of the show cause notice, petitioner appeared before the Deputy Collector of Central Excise, Pune. It may be mentioned that one Mr. S. V. Ramkrishnan the Deputy Collector of Central Excise and Customs, Pune as well as the Deputy Collector empowered with the powers under the G.C. Act heard the parties and by his order under the Customs Act, dated October 27, 1977 negatived the contentions raised by the petitioner and imposed a personal penalty of Rs. 2000/- under section 112(b)(i) of the Customs Act, 1962, and confiscated the 27 gold coins weighing about 600.600 gms. under section 111(a) of the Customs Act, 1962. The Deputy Collector, however, released the gold chain with pendant weighing 43.200 gms. to the petitioner. The said order is annexed to the petition at Ex. C. So far the adjudication proceedings under the Gold Control Act were concerned, the Deputy Collector vide his order dated October 27, 1977 imposed a personal penalty of Rs. 2000/- under section 74 of the G.C. Act and ordered confiscation of 26 foreign marked gold coins weighing 525.000 gms. under section 71 of the G.C. Act. The Deputy Collector however released one gold chain with pendant and free round gold coin fixed therein weighing 75.600 gms. to the petitioner. The said order is annexed to the petition at Ex. D.