BATTA KRISHNA SAHA Vs. UNION OF INDIA

JUDGEMENT

(1.) IN this writ petition, these petitioners have prayed for quashing Annexures -5, 6 and 7.

(2.) ANNEXURE -5 contains an order of the Collector, Central Excise; Annex -ure -6 contains an appellate order; and Annexure -7 contains an order of the revisional authority. By these impugned orders, the authorities have confiscated primary gold seized from the residential premises of the petitioners and have further imposed a penalty of Rs. 2,000 under Section 74 of the Gold (Control) Act, 1968 (hereinafter referred to as "the Act").

(3.) THE relevant facts are these: On 14th November, 1975, the Central Excise Officers of Patna Central Excise Division searched the residential house of the petitioners. In course of search, they recovered two pieces (one piece being Jaipuria, engraved on it "Bank of India Co. Bullion Merchant, London"), weighing 16 tolas 12 annas equivalent to 195.368 grammes.