Section 27. _

(6) The Central Government may, of its own motion or on application made by any person aggrieved by an order passed on appeal under sub-section (2) or on revision under sub-section (5) withir, six months from the date of communication of such order, call for and examine the record of any proceeding in which such order has been passed on appeal or revision for the purpose of satisfying itself as to the legality or propriety of any such order and may pass such order thereon as the Central Government thinks fit. (2) Any conveyance or animal used as a means `d` transport `ar` In the carriage of any gold in resped of which any provision of this Act has been, or is being or is about to be, contravened, shall be liable to seizure and confiscation, unless the m e r of the conveyance or animal proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance or animal and that each of them had taken Gold (Control) all such precautions against such use as are for the time being sgecified. in the rules made in this behalf by the Central Government: Provided that where any such conveyance or animal is used for the carriage of goods or passengers for hire, the owner of the conveyance or animal shall be given an option to pay in lieu of confiscation of the conveyance or animal, a fine not exceeding the value of such conveyance or animal. (4) Every person adjudicating under this section and the Administrator hearing any appeal shall be deemed to be a civil court I I Gold (Control) [ACT 18 224 for ,the purposes of sections 480 and 482 of the Code of Criminal Pro- 5 of 1898. cedure, 1898. (5) The Administrator may, of his own motion, call for and examine the record of any proceeding in which any order of adjudication of confiscation, fine or penalty, or any other decision or order, referred to in clause ( b ) of sub-section ( 2 ) , has been made, but no appeal against such order or decision has been preferred under that sub-section, for the purpose of satisfying himself as to the legality or propriety of any such order or decision and may pass such order thereon as he thinks fit: Provided that no order enhancing any penalty or fine in lieu cjf confiscation shall be passed under this provision unless the person -affected by the proposed order has been given a ~easonable-opportunity of showing cause against it: Provided further that no order shall be passed by the Administrator under this sub-section after the expiry of two years from the date of the order or decision referred to in sub-section (2). (7) Notwithstanding anything contained in any other law- (a) any order passed by the Central Government in revision, ( b ) subject to such order of the Government, any order passed on appeal or revision under sub-section (2) or subsection (5), and ( c ) subject to the final order of the Central Government in revision and the order on appeal or revision under sub-section (2) or sub-section (5) any order of adjudication of[confiscation, ] fine or penalty, or any other decision or order referred to in clause ( b ) of sub-section ( 2 ) , shall be final and shall not be called in question in any court except on a question of law. (9) For the removal of doubt it is hereby declared that the payment of fine in lieu of confiscation under sub-section (8) shall not ~reyen t he infliction of any punishment to which the person affected is liable under the provisions of this Act. 31. ('1) Whoever fails or omits to make any return as required by section 15 or 19 or any declaration including a further declaration as required by sectilon 16 or 17 without any reasonable cause, ~r p3.k-e~ any statement in such return or declarati~n which is false and which he either knows or believes to be false or does not believe to be true, shall be punishable with imprisonment for a term which may extend to one year, or with fine, or with both. `(i)` refines, processes, melts, converts, deals or makes, manufactures or prepares any article of gold in contravention of any pronision of this Act, `(ii)` has in his possession or under his control any quantity of gold in contravention of any provision of this Act, `(,iii)` sells or otherwise transfers or agrees to sell or transfer, or exposes or offers f'or sale or transfer, or delivers or otherwise parts with, any gold in contravention of any provision of this Act, `(iv)` buys, or otherwise acquires, or accepts gold in contravention of any provision of this Act, `(v)` allows any person to use any premises or any part thereof as a refinery in of any provision of this . - <[Act, ] . , (8) Whenever confiscation of any gold or conveyance or animal `,L` authorised by this Act, the officer adjudging it may give to the Gold (Control) I - i `OF` 19651 225 owner thereof an option to pay in lieu of oonfiscation such fine as the said officer thinks fit: Provided that, without prejudice to the provisions of the proviso to sub-section (2) of section 28, such fine shall not exceed the value of such gold, c'onveyance or animal. 27. `(1)` Any gazetted officer authorised by the Adrnipistzator Power to in this, behalf may hold an inquiry for the purpose of. ascertaining [[hold ]] quiry[[in- ]] and whether any contravention of any of the provisions of this Act has to call been, is being, or is about to be, committed and shall for the pur- for infor- inforposes of such inquiry have power to summon any person whose mation. attendance he considers necessary either to give evidence or to produce any document or other thing. (2) The Administrator may call for information from any person for the purpose of ascertaining whether or not there has been any contravention of any of the provisions of this Act. 28. (1) The following conveyances shall be liable to seizure and Confisca- tion `of` confiscation: - convey- tion `of` convey- `ances.` (a) any vessel which is or has been within the Indian waters, any aircraft which is or has been in India or any vehicle which is or has been in any area in India, while constructed, adapted, altered or fitted in any manner for the purpose of concealing gold; 1 I I (bh any conveyance from which the whole or any part of gold is thrown over-board, staved or destroyed so as to prevent seizure by any officer authorised by the Administrator; (c) any conveyance which having been required to stop or kind under sub-section (10) of section 26 fails to do so, except for good and sufficient cause; (d) any conveyance from which any gold cleared for exportation is unloaded without the permission of the officer authorised by the Administrator in this behalf; (e) any conveyance carrying imported gold which has entered India and is aftermrds found with the whole or sub- stantial portion of such gold missing, unless the master of the Vessel or aircraft is able to account for the loss of, or deficiency `-,` in, the gold. . `(vi)` makes, manufactures or prepares, or places any order for the making, or the manufacture or preparation of, sells or atherwise transfers or agrees to sell or transfer, or exposes or offers for sale or transfer any ornament or any primary gold in contravention of section 3 or section 4 or any other nravision of this Act, `(&i)` possesses, delivers, sells or otherwise transfers anr gold in contravention of the provisians of section 5 or section 6 -. - 226 Offences `by` ?om- paqles. Gold (Control) `[ACT` 18 `(viii)` carries on business as a dealer, refiner, banker or money-lender in contravention of the provisions of section 6, 7, 8 or 14, `(ix)` carries on business as a certified goldsmith in contravention of the pr80vislons of section 13, `(x)` falsely stamps any primary gold with the intention of causing it to be believed that such primary gold contains gold of such purity as is mentioned in such stamp or sells or otherwise transfers, or agrees to sell or otherwise transfer or exposes or offers for sale or transfer any such falsely stamped primary gold, `(xi)` makes or counterfeits any stamp intending that the same shall be used for the purpose of stamping any primary gold, knowing the same to be counterfeit, or uses any such counterfeit stamp, shall be punishable with imprisonment for a term which may extend to two years and also with fine. `29.` (1) Any gold seized under section 26 together with the package, covering or receptacle, if any, in which such gold is found shall be liable to confiscation. (2) Any person who in relation to any gold does or omits to dn any act which act or omission would render such gold liable to confiscation under sub-section ( I ) , or abets the doing or omission, of such an act shall be 'liable, in addition to any liability for punishment under this Act, to a penalty not exceeding five times the value of the gold or one thousand rupees, whichever is more irrespective of whether such gold has been confiscated. 30. (1) The confiscation, fine or penalty under section 28, section 29, proviso to sub-section (3) of section 31 or sub-section (8) of this section or under any rule made under this Act may be adjudgedi Confiscation of gold seized `and` imposition of penalty. Adjudica- tion, appeal and revision. (clr) without limit, by an oficer not below the rank of Deputy Collector of Customs or Central Excise; (b) where the value of conveyance or animal or gold or all of them together with the package, covering or receptacle, if any, in which such gold is found, liable to confiscation does not exceed ten thousand rupees, or where the fine or penalty proposed to be imposed does not exceed two thousand rupees, by an officer not below the rank of Assistant Collector of Customs or Central Excise or by any other officer of the Central Government or a State Government authorised by the Central Government in this behalf: Provided that no order of adjudication of confiscation, `he-` or penalty shall be made unless the owner of the conveyance, animal or gold or other person concerned\ (i) is given a notice in writing informing him of the grounds on which it is proposed to confiscate such conveyance, ' animal or gold or to impose a penalty; (ii) is given an opportunity of making a representatio~~ in writing within such reasonable time as may be specified in I , I I 1 I I , I i - i I r `OF 19651` Gold (Control) `223` the notice against the grounds of confiscation or imposition of penalty mentioned therein; and (Zii) is given a reasonable opportunity of being heard in the matter: Provided further that the notice referred to in clause (i), and the representation referred to in clause (ii), of the foregoing proviso may, at the request of the owner or other person concerned, be oral: (3) Whoever contravenes any .other pnovision of this Act for which no punishment is provided in the foregoing provisions of this section shall be punishable with imprisonment for a term which may extend to one month, or with fine, or with both: Provided that- `(i)` whoever fails or omits to keep or to produce any account or other document or to furnish any information when required to do so under any provision of this Act; `(ii)` whoever fails or omits to display any licence as required by section 12, shall be liable to a penalty not exceeding five hundred rupees to be adjudged under sub-section (1) of section 30. , 32. (1); Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company as well as the company, shall be deemed to be guilt,y of the offence and shall be liable to be proceeded against and punished accordingly : Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. Gold (Control) 227 Provided also that where no such notice is given within a period of six months of the seizure of the conveyance, animal `or` gold or such further period as the Collector of Customs or Central Excise may specify, such conveyance, animal or gold shall be returned after the expiry of that period to the person from whose possession it was seized. (2) An appeal shall lie to the Administrator- (a) from every order of adjudication of confiscation, line or penalty under sub-section ( I ) , (b) from any other decision or order passed by an officer not above the rank of Collector of Customs or Central Excise, within a period of three months from the date of the communicativn of the order or decision1 I (3) Every person adjudicating under this section and the Admi-. nistrator hearing any appeal under sub-section (2) shall have all 5 of 1908. the powers of a civil court under the Code of Civil Procedure, `'1908,` while trying a suit in respect of the following matters, namely:- (a) summoning and enforcing the attendance of witnesses; (b) requiring the discovery and production of any document ; (c) requisitioning any public record or copy thereof from any court or office; I (d) receiving evidence on affidavits; and (e) issuing commissions for the examination of witnesses or cjocuments. (2) Notwithstanding anything contained in sub-section ( I ) , where any offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to, any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. sub-section ( I ) , Explanation.--For the purposes of this sectilon- (a) "company" means any body corporate and includes a firm or other association orf individuals; and (b) "director" in relation to a firm, means a partner in the firm. 33. No prosecution for any offence punishable under this Act Limitation shall be instituted against any person except by, or with the consent :i,~z- of, the Administrator or any person authorised by the Administrator in this behalf. 34. (1) NO suit, prosecution or other legal proceedings shall lie Protection of action against the Central Government or the Administrator or any person, takes in authorised by the Central Government or the Administrator, or per- good faith. forming any functions in the implementation of the provisions of this Act, flor anything which is in good faith done or intended to be done in pursuance of any of the provisions of this Act or any rule or order made thereunder. (2) No suit or other legal proceedings shall lie against the Central Government or the Administrator or any person, authorised by the Central Government or the Administrator, or performing any functions in the implementation of the provisi'ons of this Act, for any damage caused or likely to be caused by anything which is in good faith done or intended to be done in pursuance #of any of the provisions of this Act or any rule or order made thereunder.