ADDITIONAL COLLECTOR OF CENTRAL Vs. NANDLAL MILKIRAM BHATIA

JUDGEMENT

(1.) THE Additional Collector of Central Excise and Customs, Nagpur has filed an appeal against Order No. S/49 -94/81 GC (Nagpur) dated the 10th day of November, 1982 passed by the Collector of Customs (Appeals), Bombay.

(2.) BRIEFLY , the facts of the case are that on 7 -4 -1981, Preventive Officers, Amravati Division, during the course of checking of the accounts and stock of the respondent found that he was in possession of primary gold weighing 592.200 gms. He had a gold smith's licence. As per provisions of Section 42(ii) a goldsmith can have 300 gms. and thus the respondent had 292.200 gms. gold in excess as per the version of the appellant. A show cause notice dated 22 -7 -81 was issued to the respondent to show cause why penal action should not be taken on him under Section 74 of the Act and why the seized gold should not be confiscated under Section 71 of the Act. Respondent had filed a reply. The officers bad asked only for GS 13 register. Respondent had also obtained a Gold Dealer's Licence on 4 -4 -81 and he had surreudsred his certificate to Inspector Khan - As per Panchanama GS -13 record was certified and checked by Officer at 10.40 hrs. and panchanama also shows that 592.200 gms. of gold were primary gold. Respondent had not shown GS -11 and GS -12 registers which are required to be maintained by the Gold Dealer. The Revenue authorities had held that the respondent is a certified goldsmith and not a licensed gold dealer and as such provisions of Section 42 will apply.

(3.) SHRI Krishan Kumar, learned departmental representative on behalf of the appellant has submitted before me that the Order passed by the Collector of Customs (Appeals) is illegal and void in the eyes of Law and is without jurisdiction, and the grounds of appeal on the point of jurisdiction are as under: