Antique confiscation under customs law upheld where expert certification and national-treasure treatment justified absolute seizure.

Expert certification of the exported articles as antiques under the Customs Act, 1962 was accepted over the claim that they were made by two craftsmen, and the valuation in the impugned order was found sound. Absolute confiscation as national treasures was upheld because a redemption option was considered inappropriate to prevent another attempt at export, and the penalty was maintained. The appeal was rejected.

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Issues: Whether the confiscation of the two exported articles as antiques under the Customs Act, 1962 and the penalty imposed thereon called for interference.

Analysis: The goods were certified as antiques by the competent antiquities authority. The claim that they were made by two craftsmen was rejected in view of the expert certification. The valuation accepted in the impugned order was not found infirm. Since the goods were absolutely confiscated as national treasures, the absence of a redemption option was justified to prevent a renewed attempt at export.

Conclusion: The confiscation and penalty were upheld and the appeal was rejected.

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