2022 (1) TMI 474 - HC - Customs

Import of Antique item - idol/statue - baggage rules - confiscation of a four headed and eight armed metal idol imported by the petitioner from Bangkok - goods declared as a non-Antique in the Baggage Declaration form - HELD THAT - The petitioner has no objection if the said idols/statutes in question are handed over to Archaeological Survey of India free of charge for disposal in accordance with Point No.17.9 of Disposal Manual 2019 issued by the CBIC. The petitioner will neither claim ownership of the said idol/statute nor release of the same. Statement is accepted. In this backdrop, since the petitioner agreed not 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.

Issues:
1. Petition seeking a writ of certiorari and a declaration regarding confiscated metal idol.
2. Respondents' interim application for modification of the order.
3. Disposal of the idol/statue as per provisions of Disposal Manual 2019.
4. Agreement between parties regarding handing over the idol/statue to Archaeological Survey of India.
5. Decision of the Court regarding ownership and pending proceedings.

Analysis:

1. The petitioner filed a petition under Article 226 seeking a writ of certiorari and a declaration regarding the confiscation of a metal idol imported from Bangkok. The petitioner challenged the orders passed by the Commissioner of Customs (Appeals) and the Principal Commissioner, seeking to declare the idol as a non-antique and quash the impugned orders.

2. The respondents filed an interim application seeking modification of the order to allow the department to hand over the idol/statue to the Archaeological Survey of India or National Customs Museum as per the provisions of Disposal Manual 2019. The Court noted discrepancies in the valuation of the idol/statue by the Customs authorities and the petitioner's purchase price, leading to duty and penalty imposition.

3. The Court, in an interim order, recorded the petitioner's willingness to donate the idol/statue to the Customs Department for auction to recover the duty or penalty. The Court allowed the Revenue to auction the idol/statue and complete formalities within three months, with subsequent clarification regarding the purpose of the auction.

4. The Revenue contended that, as per the Antiquities and Art Treasures Act, the idol could be sold to Indian nationals and should not be exported. Referring to the Disposal Manual 2019, the Revenue intended to hand over the idol/statue to the Archaeological Survey of India for disposal as per Point No.17.9 of the Manual.

5. Both parties agreed to hand over the idol/statue to the Archaeological Survey of India as per the Disposal Manual 2019. The petitioner relinquished ownership claims, and the Revenue agreed not to pursue pending or initiate fresh proceedings against the petitioner. Consequently, the Court directed the Revenue to halt the proceedings described in the petition, which stood abated, thus disposing of the writ petition and interim application accordingly.

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