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1995 (8) TMI 78 - HIGH COURT OF KARNATAKA AT BANGALOREExtract: .......owed and while, upholding the order that the Additional Collector of Central Excise, Belgaum, had no jurisdiction to pass the order of confiscation as well as imposing the penalty on respondents 1 and 2, the direction issued to return the gold to respondent-1 stands set aside. 16.In the circumstances of the case, there will be no order as to costs.
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