2021 (9) TMI 1188

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..... e subject idol/statue was suspected to be an antique item. It is on such basis that the value of the said idol/statue is fixed at ₹ 5,00,000/- for the purposes of duty and penalty - the complexion of the proceedings however takes a different turn when Mr. Ankhad, on instructions from his client states before us that his client would like to donate the said idol/statue to the Customs Departme .....

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..... petitioner. Mr. Pradeep Jetly, Senior Advocate a/w Mr. J. B. Mishra for respondents. ORDER PC: 1. The challenge in this writ petition is to an order passed by the Customs authorities confiscating and subjecting to payment of duty and penalty a metal idol/statue imported by the petitioner by not declaring it as an antique article. The case of the petitioner is that the said id .....

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..... dol/statue so as to verify it to be antique item. The Archeology Department had intimated to the respondents that the subject idol/statue was suspected to be an antique item. It is on such basis that the value of the said idol/statue is fixed at ₹ 5,00,000/- for the purposes of duty and penalty. 4. The complexion of the proceedings however takes a different turn when Mr. Ankhad, on instru .....

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