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2019 (12) TMI 1606 - CESTAT NEW DELHIRetesting of seized goods - it is stated that all the items have been manufactured by him in his workshop and he did not get these items registered under Archaeological Survey of India, Act nor he registered under AAI Act - HELD THAT:- The adjudicating authority while deciding the matter has not taken into consideration the request made by the appellant and the supplier of the three items Mr. Mukesh Kumar Kumawat for retesting of the seized goods. From perusal of the entire proceedings, it is found that there is force in the submissions which has been made by the appellant as well as by Mr. Mukesh Kumar Kumawat. The confiscation of three impugned items including the penalty on Shri Rahul Chauhan and Shri Mukesh Kumar Kumawat do not appear to be justified. However, the original authority is directed to get the subject goods retested from the recognised Gem & Jeweller laboratory for determination of the classification of the goods and whether they fall under category of antique and accordingly the matter is remanded to the adjudicating authority to get the goods retested and decide the matter afresh. Appeal allowed by way of remand.
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