Metal idol dispute resolved: Court permits auction, sets reserve price. Revenue to proceed. The Court allowed the petitioner to donate the metal idol/statue to the Customs Department, disputing its antique status. The Court suggested auctioning ...
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Metal idol dispute resolved: Court permits auction, sets reserve price. Revenue to proceed.
The Court allowed the petitioner to donate the metal idol/statue to the Customs Department, disputing its antique status. The Court suggested auctioning the item, with the petitioner's consent. Permission was granted for the Revenue to proceed with the auction within three months, setting an appropriate reserve price. The Revenue was directed to complete all formalities for the auction within the specified period. The next hearing was adjourned for three months to await the auction outcome.
Issues: Challenge to Customs order confiscating metal idol/statue for not declaring it as an antique article.
Analysis: The writ petition challenges a Customs order confiscating a metal idol/statue imported by the petitioner for not declaring it as an antique article. The petitioner purchased the idol/statue for &8377; 1250/- from a street market in Bangkok, but Customs valued it at &8377; 5,00,000/-, imposing duty and penalty. The petitioner was earlier directed to confirm if Bhabha Atomic Research Centre (BARC) could determine the age of the item. However, petitioner's counsel clarified that BARC is not the appropriate authority for such determination. The Archaeology Department indicated that the idol/statue might be an antique, leading to the valuation for duty and penalty.
The proceedings took an unexpected turn when the petitioner expressed a desire to donate the idol/statue to the Customs Department, disputing its antique status claimed by the Revenue. Acknowledging this gesture, the Court suggested auctioning the idol/statue by appointing an appropriate agency for the purpose. The petitioner consented to this course of action, allowing the Revenue to auction the item. The Court granted permission for the Revenue to proceed with the auction within three months, with the freedom to set an appropriate reserve price.
The Court directed the Revenue to complete all necessary formalities for the auction within the stipulated three-month period. The outcome of the auction is to be presented on the next hearing date, which was adjourned for three months to allow for the auction process to be carried out effectively.
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