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2017 (1) TMI 1757 - MADRAS HIGH COURTJurisdiction - impugned order has been passed by an Officer, who was not vested with the jurisdiction to hear and adjudicate upon the matter - Absolute Confiscation - Gold Bits - HELD THAT:- The Commissioner of Appeals and the Joint Secretary of the GOI, who exercised the power of the revisional authority, hold the same rank. Having regard to the observations made in M/S NVR FORGINGS VERSUS UNION OF INDIA AND OTHERS [2016 (5) TMI 7 - PUNJAB AND HARYANA HIGH COURT], where it was held that the order in appeal as well as revisionary order had been passed by the officers of the same rank which is not permissible as per law, the contention of the petitioner will have to be sustained. Petition disposed off.
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