KANTILAL NANALAL KANSARA Vs. THE GOLD CONTROL ADMINISTRATOR

JUDGEMENT

(1.) M /s Kantilal Nanalal Kansara of Nadiad and their partner Shri Mohanlal Ranchhoddas Kansara have tiled these appeals against the order No. 6(Gold)/82 dt.l8J. 82 of the Deputy Collector of Central Excise, Ahmedabad a -s confirmed by the Order No. S/49 -35/82 GC (Ahd) S/49 -34/82GC(Ahd.) dt. 15.11.82 of the Collector of Customs (Appeals) Bombay, under which 169.100 gms. of primary gold recovered from Shri Mohanlal Ranchlioddas Kansara on 2.7,81 in the shop of M/s. Kantilal Nanalal Kansara was confiscated and penalties of Rs. 2000/ - had been imposed on the firm and its partner. Since both these appeals under Section 81 of the Gold Control Act arise out of the same orders of the lower authorities, both these appeals have been heard simultaneously and the common order is being passed in the matter.

(2.) THE appellants admitted the recovery of gold from the pocket of Shri M.R. Kansara on 2.7.81. The primary gold was in 2 pieces and in the statement recorded from Shri M.R. Kansara under Section 63 of the Gold Control Act on the same day, he has deposed that he had melted his deceased wife's gold ornaments weighing 19.0.000 gms. as per her wish, and he wanted to distribute the geld proportionately according to the wish of the mother to the seven daughters. It has been further argued that the purity of gold given in the Panchnama as 23 cts. is only a presumption of the ranch witnesses and the gold had not been tested. It is therefore possible that the purity is not of high degree. The appellants admit their offence and plead ignorance of law as the excuse. They further point out that no investigation was carried out by the Central Excise officers and the findings of the Deputy Collector of Central Excise and the Collector of Customs (Appeals) as regards the contravention of Sees. 8,11,17 and 26 are not based on any other evidence. In the aforesaid circumstances the appellants plead that the order of absolute confiscation of gold and penalties on the firm and partner is very harsh. They therefore, request for mercy.

(3.) SHRI Krishan Kumar for the department has generally defended the orders of the lower authorities.