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    <title>1985 (6) TMI 111 - CEGAT, MADRAS</title>
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    <description>The Tribunal referred a single question of law to the High Court on whether the proviso to Section 71(1) of the Gold (Control) Act, 1968 applied in determining confiscation liability for undeclared gold coins. The operative issue was the legal scope of that proviso, which would govern whether such coins were liable to confiscation under the Act.</description>
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