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Issues: Whether the absolute confiscation of the brass idol declared to be an antique and the penalty imposed under the Customs Act were liable to be interfered with.
Analysis: The item was supported by the certificate of the Director General, Archaeological Survey of India, identifying it as an antique. The export of antiques was treated as prohibited under the applicable customs law. The finding of attempted export in violation of the law was supported by the material on record, and the penalty was considered modest in relation to the offence.
Conclusion: The confiscation and penalty were upheld, and the appeal was rejected.
Final Conclusion: The order confirming absolute confiscation and penalty remained undisturbed, resulting in dismissal of the challenge.
Ratio Decidendi: An antique, being prohibited for export under the customs regime, is liable to absolute confiscation, and a penalty may be sustained where the attempt to export in violation of law is established.