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2021 (9) TMI 1188 - HC - CustomsMis-declaration of imported goods - metal idol/statue - Confiscation - levy of redemption fine and penalty - metal idol/statue imported by the petitioner by not declaring it as an antique article - HELD THAT:- The Archeology Department had intimated to the respondents that the subject idol/statue was suspected to be an antique item. It is on such basis that the value of the said idol/statue is fixed at ₹ 5,00,000/- for the purposes of duty and penalty - the complexion of the proceedings however takes a different turn when Mr. Ankhad, on instructions from his client states before us that his client would like to donate the said idol/statue to the Customs Department as according to the petitioner it is not an antique item as claimed by the Revenue. In the peculiar facts of the case, it would be appropriate, that the Revenue auctions the subject idol/statue, by appointing an appropriate agency for such purpose and sell the idol/statue in a public auction. The petitioner does not have any objection to such course of action to be undertaken by the Revenue - the Revenue is permitted to take appropriate steps to auction the subject idol/statute. All the formalities in that regard be completed within a period of three months from today. Stand over for three months.
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