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TMI Blog2022 (1) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... Ankhad & Associates for the petitioner. Mr. Pradeep S. Jetly, Senior Advocate a/w Mr. Jitendra B. Mishra for the respondents. P.C.:- Rule. Mr.Jetly, learned senior counsel for the respondents waives service. By consent of parties, petition as well as the interim application were heard together and are being disposed of by a common order. 2. By this petition filed under Art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 21st September 2021 to the extent of permitting the applicant department to hand over the subject idol/statue to the Archaeological Survey of India, Mumbai or National Customs Museum, Goa free of cost, as per the provisions of Disposal Manual 2019 issued by the Central Board od Indirect Tax and Customs (CBIC). 4. This Court by an interim order dated 21st September 2021 in writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c auction. The petitioner did not have any objection to such course of action to be undertaken by the Revenue. This Court permitted the Revenue to take appropriate steps to auction the subject idol/statue to complete all the formalities in that regard within a period of three months from the date of the said order. The said order was clarified by subsequent order dated 23rd September 2021 and in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of gifts to different Museums or institutions or if necessary, by other means." 7. In paragraph 8 of the Interim Application, it is stated that in view of the said provisions under Disposal Manual 2019, the applicant department may not be able to auction antiquity idol/statue, as directed by this Court and thus the petitioner seeks modification of that part of the order. 8. Mr. Jetly, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ol/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, we direct 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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