" Clause (i) of sub rule (1 B), which is also important for our purpose, reads as follows: "(1 B) Every person who owns or has in his possession, custody or control at the com mencement of the Defence of India (Fourth Amendment) Rules, 1966, any primary gold which has been included in a declaration or further declaration made under rule 126 1 (as in force immediately before the commencement of the said Rules) or in respect of which no such declaration is required to be made under that rule, shall dispose of such primary gold in the following manner, namely: (i) If he, being the owner, is in pos session, custody or control thereof at such commencement, he shall, within a period of six months from such commencement, either sell such primary gold to a refiner or dealer licensed under this Part or deliver the same to a dealer or goldsmith licensed or certi fied, as the case may be, under this Part for conversion thereof into ornaments ;" The ground that weighed with the Central Excise Authori ties in confiscating the gold was that the acquisition, possession, custody or control of primary gold in question by Ratanbai became illegal and contraband and liable to confiscation, as she did not file any declaration required under rule 126 I of the Defence of India Rules, 1962 within thirty days from January 9, 1963 nor did she dispose of the gold by sale nor convert the same into ornaments in contra vention of clause (i) of sub rule (1 B), but possessed the same in violation of sub rule (1 A) of rule 126 H of the Defence of India (Fourth Amendment) Rules, 1966.