2013 (11) TMI 886

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..... is no definition of the expression “historical interest” in Customs Act, Customs Tariff Act or Import Policy. Neither is the expression defined in Antiquities and Art Treasures Act, 1972. This Act only uses the expression to give an inclusive definition of antiquity. Antiquity is defined to include any manuscript of historical value which has been in existence for more than 75 years. This definiti .....

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..... person importing the goods is liable to pay penalty. - C/3082/2012 - C/A/335/2012-Cus.(PB) - Dated:- 23-10-2012 - Ms. Archana Wadhwa and Shri Mathew John, JJ. Shri V.S. Negi, Advocate, for the Appellant. Ms. S. Bector, AR, for the Respondent. ORDER The appellant imported a telegraphic message addressed to Mahatma Gandhi, New Delhi with certain scribbling in hand on the message .....

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..... order, the appellant filed an appeal with Commissioner (Appeal). He reduced the redemption fine and penalty to Rs. 5000/- each. Aggrieved by the order of the Commissioner (Appeal) the appellant has filed this appeal. 2. The appellant submits that New Delhi telegraphic office which delivered the message came into existence only in the year 1931. So the message is of a year after 1931 that is it .....

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..... r CTI 49021010 and allowed to be cleared without fine and penalty. 4. Ld. AR for revenue supports the order of the Commissioner (Appeals). 5. We have considered arguments on both sides. There is no definition of the expression historical interest in Customs Act, Customs Tariff Act or Import Policy. Neither is the expression defined in Antiquities and Art Treasures Act, 1972. This Act only us .....

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..... the paper and we do not find anything wrong with the finding of the Commissioner (Appeal) that the item is of historical interest and hence classifiable under CTI 97050090. Once the goods are classified under the said tariff item goods imported without licence is liable to confiscation and the person importing the goods is liable to pay penalty. The fine and penalty of Rs. 5,000/- each imposed is .....

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