2003 (7) TMI 629 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Chennai upheld the order for absolute confiscation of a brass idol sakthi as it was confirmed to be an antique by the Archaeological Survey of India. The penalty of Rs. 25,000 imposed under Section 114 of the Customs Act was also upheld. The appellant did not challenge the certificate declaring the item as an antique, and the Tribunal found no merit in the appeal, rejecting it.