9911796707
TMI Blog2022 (7) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... way bill through FeDex Express Transportation and Supply Chain Services (India) Pvt. Limited, the goods were detained. On examination by the Dy. Superintendent - Archaeologist, being inspection report dated 14.12.2016, which reads as follows:- "These two plus one = three objects are suspected to be antiquity. These should be referred to DG, ASI, under Section 24 of AAT 1972". Thus, the goods were detained for obtaining NOC from the Archaeological Survey of India. 3. The appellant is a certified handicraft manufacturer by World Craft Council - Asia Pacific Region & Crafts Council of India. The appellant also obtained Import Export Code being IEC No. 1603008815. The appellant is also Partner of M/s Century Arms Corporation, where they hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein it has been certified that the items are made out of natural aventurine stone of quartz group. Further, it is certified that it is a carved item. 5. Further, Revenue has also referred for testing by ASI vide letter dated 27.11.2020 again, wherein by reply dated 27.11.2020, it was informed that only the DG, ASI or his authorised nominee (not below the rank of Director) can examine and decide, whether any artefact is or is not an antiquity. The ASI further informed that they don't have any such list of Gems & Jewellery Laboratory, competent to decide whether the goods fall under the category of antiquity. 6. In view of this communication from the ASI, ld. Commissioner under Section 24 of the Antiquities and Art Treasures Act, 1972 ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso submitted video of the manufacturing process of similar goods in their workshop. In light of the evidences led, the appellant has also requested that the officer of ASI, to visit the manufacturing process at the workshop so as to form a fair opinion about the goods under export. Thus, it is apparent, without resorting to the process of retest as directed by this Tribunal from a reputed Gems and Jewellery Laboratory, the Court below has passed the impugned order without application of mind. 9. In view of my findings and observations, I hold that the adjudication order is non-speaking, arbitrary and against the directions of this Tribunal. Accordingly, the impugned order is set aside and the appeal is allowed. The Department is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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