MANGAT RAM OM PRAKASH Vs. ACCE

JUDGEMENT

(1.) THIS writ petition is filed to quash the orders Annexures P -3, P -5 and P -7 passed by the respondents.

(2.) THE petitioner's premises at Bhiwani were searched by the preventive staff of Central Excise, Rohtak on April 30,1976 and as a result of the said search 40 grams of old and new ornaments and scrap of gold were recovered from the premises. Thereafter, a show cause notice was issued by the Assistant Collector of Central Excise, Rohtak, calling upon the petitioner to show cause as to why the seized gold ornaments and scrap should not be confiscated under Section 71 of the Gold Control Act, 1968 (for short the 'Act'). To the said notice, the petitioner submitted a reply. The Assistant Collector by his order dated April 5, 1976 (Ann. P. 3) confiscated the gold ornaments and also imposed penalty of Rs. 1,000/ - on the petitioner. The petitioner preferred an appeal to the Collector, Customs and Central Excise, Chandigarh who by his order dated March 27, 1978 (App. P. 5) dismissed the appeal. The revision petition filed under Section 82 of the Act before the Secretary to the Government of India, Ministry of Revenue, New Delhi, was also dismissed vide Ann. P. 7. Aggrieved by the said orders, the petitioner preferred the above writ petition to quash the orders of confiscation and imposition of penalty on the petitioner. Heard the learned Counsel for the petitioner. No body appeared for the respondents.

(3.) THE Writ Petition is therefore, allowed and the orders of the Assistant Collector (Ann P. 3), Collector, Customs and Central Excise, Chandigarh (Ann. P. 5) and that of the Additional Secretary to the Government of India, Ministry of Finance, Department of Revenue, New Delhi (Ann. P. 7) are hereby quashed and the respondents are directed to return the seized gold and also to refund the amount of penalty to the petitioner within two months from today. However, there will be no order as to costs.