TMI Blog2022 (1) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... ot 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. - WRIT PETITION NO.3153 OF 2019, ALONG WITH INTERIM APPLICATION NO.3436 OF 2021 IN WRIT PETITION NO.3153 OF 2019 - - - Dated:- 3-1-2022 - R.D. DHANUKA AND S.M. MODAK, JJ. Mr. Gautam Ankhad a/w Mr. Naresh Ratnani i/by M/s. Ashwin Ankhad Associates for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This Court by an interim order dated 21st September 2021 in writ petition recorded the statement of the petitioner that the said idol/statue was purchased for ₹ 1250/- from the street market of Bangkok. The Customs authorities however valued the said idol/statue at ₹ 5,00,000/- and accordingly imposed duty and penalty. 5. In paragraph 4 of the said order, this Court recorded the statement of the learned counsel for the petitioner that his client would like to donate the said idol/statue so as to realize the duty or penalty to the Customs Department as according to the petitioner, it is not an antique item as claimed by Revenue. This Court was of the opinion that in the peculiar facts of the case, it would be appropriate that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid provisions under Disposal Manual 2019, the applicant department may not be able to auction antiquity idol/statue, as directed by this Court and thus the petitioner seeks modification of that part of the order. 8. Mr. Jetly, learned senior counsel for the Revenue (applicant) in the interim application states that in accordance with the provisions of Disposal Manual 2019 and more particularly Point No.17.9, the Revenue will hand over the said idol/statue to Archaeological Survey of India free of charge for disposal in accordance with the said provision. 9. Mr. Ankhad, learned counsel for the petitioner has no objection if the said idols/statutes in question are handed over to Archaeological Survey of India free of charge for disposa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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