Antiquity confiscation fails where re-examination contradicts age findings and no fresh notice follows, with penalty set aside.

Confiscation of exported objects as antiques was unsustainable where the re-examination report indicated that the surface colouring or accretion could be removed by chemicals, the exposed surface was red stone, and the colour change did not appear to be age-related patina. The earlier antiquity finding was therefore inconsistent with the expert re-examination, and the record was further weakened by the absence of carbon dating and the absence of a fresh show cause notice after re-examination. On those facts, confiscation, redemption fine, and penalty under the Customs Act could not be upheld.

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Issues: Whether confiscation of the exported objects and the consequent penalty were sustainable when the re-examination report did not support antiquity and no fresh show cause notice was issued after re-examination.

Analysis: The re-examination material recorded that the surface colouring or accretion could be removed by chemicals, the exposed surface was red stone, and the change in colour did not appear to be due to age-related patina. The authority below also relied on the cross-examination statement that the patination was artificial. On that basis, the earlier conclusion treating the object as antiquity was found to be internally inconsistent and unsupported by the actual re-examination outcome. The absence of carbon dating and the absence of a fresh show cause notice after the re-examination report were also noted as factors weakening the confiscation order. In these circumstances, the confiscation under the Customs Act and the penalty imposed could not be sustained.

Conclusion: The confiscation, redemption fine, and penalty were rightly set aside.

Ratio Decidendi: Where the expert re-examination contradicts the earlier antiquity finding and the proceedings are not reinforced by a fresh notice or reliable scientific determination of age, confiscation and penalty cannot be upheld.

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