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2016 (2) TMI 998 - AT - CustomsConfiscation of prohibited goods with imposition of redemption fine - imposition of penalty u/s 114(i) ibid - antique statues - Held that: - the opinion delivered by the Committee declaring the objects, i.e., Decorative Female Figure with two hands and legs missing, to be Antiquity appears to be not sustainable - goods not proved to be antique and hence not prohibited - appeal dismissed - decided against Revenue.
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