2021 (9) TMI 1188

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..... 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 idol/statue was purchased for Rs. 1250/- from the street market of Ban .....

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..... 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 Rs. 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 instructions from his client states before us that his client would like to donate the said .....

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