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2015 (4) TMI 346

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..... le only for confiscation and not for prosecution. Section 25 of the Antiquities Act stipulates that if any person contravenes the provision of Section 3, he shall be liable for punishment without prejudice to the action of confiscation or penalty for which he has rendered himself liable under the Customs Act. A reading of Section 25 shows that confiscation and penalty has to be under the Customs Act, whereas the punishment and prosecution has to be under the Antiquities Act for breach of Section 3 of the Antiquities Act. There is no force in the argument of the learned counsel for the petitioner that once the confiscation is done under the Customs Act, all the provisions of the Customs Act would come into operation and the Customs departmen .....

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..... t the sand stone head of Budha was booked by him for Robert Jaeger through M/s DHL Worldwide Express. The airway bill was signed by the accused and thus the accused was the owner of the consignment and he had attempted to export the seized antique piece of sand stone of Budha illegally. The respondent was arrested on 06.07.1995 in accordance with law. 3. After completion of enquiries, a complaint for offences punishable under Section 132 135 (i) (a) of the Customs Act was filed by the Department of Customs against the respondent. Cognizance of offences was taken. 4. To prove its case, the petitioner examined seven witnesses in pre-charge evidence. While the evidence was being recorded, the respondent moved an application for dischar .....

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..... etitioner has also referred to judgment in the case of Om Prakash Bhatia vs. Commissioner of Customs, Delhi (2003) 6 SCC 161. The facts of the said case are that the appellant sought to export skirts. The exporter claimed a drawback of money on the consignment on the basis that the value of each skirt was higher. During the enquiry, the exporter admitted that the market price of skirt was less and the claim of drawback was withdrawn. The Hon ble Apex Court held that if the conditions prescribed for import or export of goods are not complied with, it would be considered to be prohibited goods. On similar point, learned counsel for the petitioner has also referred to judgment in case of Commissioner of Customs Central Excise vs. Achiever In .....

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..... that. Hence, reading of Section 127 of the Customs Act and Section 4 of the Antiquities Act nullifies the arguments Mr. M. Chandrasekharan that these are parallel proceedings. 22. A comparison of Section 4 of Antiquities Act of 1947 with Section 4 of the Antiquities Act of 1972 would show that all the provisions of the Customs Act under section 4 of the Act of 1947 were applicable and were to operate in case there was any violation or breach of the prohibitions under the Antiquities Act. But after the amendment applicability of all the provisions of the Customs Act have been given up. In this regard, I am supported by the decision of the Supreme Court in the case of The Collector of Customs, Madras v. Nathella Sampathu Chetty MANU/ SC/00 .....

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..... ovision of Section 3, he shall be liable for punishment without prejudice to the action of confiscation or penalty for which he has rendered himself liable under the Customs Act. A reading of Section 25 shows that confiscation and penalty has to be under the Customs Act, whereas the punishment and prosecution has to be under the Antiquities Act for breach of Section 3 of the Antiquities Act. There is no force in the argument of the learned counsel for the petitioner that once the confiscation is done under the Customs Act, all the provisions of the Customs Act would come into operation and the Customs department would get power to launch prosecution against the respondent. Section 25 of the Antiquities Act clearly creates a bar with regard .....

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