2019 (12) TMI 1606

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..... pondent : Shri Rakesh Kumar, Authorised Representative ORDER C. L. MAHAR: It has been submitted by the learned Consultant that the report given by the Archaeological Survey of India by their letter dated 07.03.2017 has since been objected by the appellant and the supplier of the three articles Shri Mukesh Kumar Kumawat. Shri Mukesh Kumar Kumawat in his statement dated 12.07.2017 as well as in h .....

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..... Mukesh Kumar Kumawat. In view of this, we find that 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, we direct the original authority to get the subject goods retested from the recognised Gem & Jeweller laboratory for determination of the classification of the goods and whether they fall unde .....

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