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    <title>2018 (8) TMI 1391 - KERALA HIGH COURT</title>
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    <description>The court upheld the independent nature of confiscation proceedings under Section 67B, disregarding the petitioner&#039;s acquittal in the criminal case. It critiqued the lack of detailed reasoning in the Ext.P5 order and mandated a reevaluation by the Commissioner of Excise, emphasizing a fair hearing for the petitioner before final orders are issued.</description>
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      <description>The court upheld the independent nature of confiscation proceedings under Section 67B, disregarding the petitioner&#039;s acquittal in the criminal case. It critiqued the lack of detailed reasoning in the Ext.P5 order and mandated a reevaluation by the Commissioner of Excise, emphasizing a fair hearing for the petitioner before final orders are issued.</description>
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