2019 (12) TMI 1606

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r has not taken into consideration the request made by the appellant and the supplier of the three items Mr. Mukesh Kumar Kumawat for retesting of the seized goods. From perusal of the entire proceedings, it is found that there is force in the submissions which has been made by the appellant as well as by Mr. Mukesh Kumar Kumawat. The confiscation of three impugned items including the penalty o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... HAR: It has been submitted by the learned Consultant that the report given by the Archaeological Survey of India by their letter dated 07.03.2017 has since been objected by the appellant and the supplier of the three articles Shri Mukesh Kumar Kumawat. Shri Mukesh Kumar Kumawat in his statement dated 12.07.2017 as well as in his letter dated 16.11.2017 has categorically stated that all the it .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cation of three impugned items including the penalty on Shri Rahul Chauhan and Shri Mukesh Kumar Kumawat do not appear to be justified. However, we direct the original authority to get the subject goods retested from the recognised Gem Jeweller laboratory for determination of the classification of the goods and whether they fall under category of antique and accordingly the matter is remanded to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X