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1990 (11) TMI 237 - AT - CustomsExtract: .......on and penalty. 5. In this view of the matter, we uphold the preliminary objection of appellants, and hold that the Collector, Ahmedabad had no jurisdiction to adjudicate upon confiscation and penalty. 6. The impugned order is set aside in so far as it relates to the appellants herein and the appeal allowed on the preliminary issue of jurisdiction.
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