2004 (6) TMI 417 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai upheld the confiscation of antiques, brass astrolab, and carved wooden wall bracket, and imposed a penalty of Rs. 35,000 on the exporters for attempting to export them. The items were certified as antiques by the Archaeological Survey of India, and their valuation was based on expert opinions. The Tribunal rejected the appeal, stating that the items were national treasures and could not be redeemed to prevent further export attempts.