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2022 (1) TMI 474 - BOMBAY HIGH COURTImport of Antique item - idol/statue - baggage rules - confiscation of a four headed and eight “armed metal idol” imported by the petitioner from Bangkok - goods declared as a non-Antique in the Baggage Declaration form - HELD THAT:- The petitioner has no objection if the said idols/statutes in question are handed over to Archaeological Survey of India free of charge for disposal in accordance with Point No.17.9 of Disposal Manual 2019 issued by the CBIC. The petitioner will neither claim ownership of the said idol/statute nor release of the same. Statement is accepted. In this backdrop, since the petitioner agreed not to claim ownership of the said idol/statute and in view of the Revenue agreeing to hand over the possession of the said statue to Archaeological Survey of India under the provisions of Disposal Manual 2019 issued by the CBIC, it is directed that the Revenue shall not precipitate the pending proceedings against the petitioner described in prayer clause (a) or to initiate any fresh proceedings in furtherance of these proceedings against the petitioner. Petition disposed off.
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