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2014 (11) TMI 69 - AT - CustomsConfiscation of goods - antiques goods - Held that:- without a clear finding that the goods are antiques goods cannot be confiscated under the provisions of Section 113(d) of the Customs Act read with provisions in Antiquities and Art Treasures Act, 1972. It is also necessary that such certificate is issued by the competent authority. In this case, both the requirements are not complied with. Therefore, confiscation is not sustainable in law. However, since there is a suspicion about the goods being antiques, it is only proper that these goods are not allowed to be exported but allowed to be taken back to town by the first appellant without payment of redemption fine and penalty - Decided in favour of assessee.
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