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2015 (1) TMI 1080 - CESTAT NEW DELHIStay on export of decorated female figure with two hands and legs missing - Product antique or non antique - Commissioner held product as non antique - Held that:- This is issue of technical nature and requiring in depth specialized knowledge of the statue which are being exported. Detailed procedure was followed by ASI including appeal to the Director General, ASI as well as the matter finally went to Hon'ble High Court of Rajasthan. On the basis of direction of High Court, the matter was re-examined by the special constituted committee. The committee after detailed analysis allowed one of the statute non antiquity. However, regarding decorated female figure with two hands and legs missing, they maintained that it is antiquity on the basis of treatment of ornaments, eyes, nose, rounded face and drapery this female image in red sandstone is assigned to 10th - 11th century. - Once a specialized committee have re-examined the matter and came to the conclusion, Commissioner (Appeals)'s view does not have finality in the matter. Considering the nature of the product has historical value, the product cannot be permitted to leave India till finalization of decision in the case. Accordingly, it is a fit case for grant of stay on the operation of Commissioner (Appeals)'s order. - Decided in favour of Revenue.
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