https://www.taxtmi.com/caselaws?id=94900 Confiscation of exported paintings as antiques could not stand where the expert report from the Archaeological Survey of India was relied on without disclosure to the exporters and without affording cross-examination. The authorities also failed to properly evaluate the exporters' evidence that the paintings were of recent origin, leaving the statutory definition of "antiquity" under the Antiquities and Art Treasures Act, 1972 insufficiently examined. The confiscation and penalty orders were therefore set aside and the matter was remanded for de novo consideration, with fresh expert examination, disclosure of the report, and opportunity for cross-examination. en-us Thu, 31 Aug 2000 00:00:00 +0530 Mon, 05 Dec 2011 16:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94900 Confiscation of exported paintings as antiques could not stand where the expert report from the Archaeological Survey of India was relied on without disclosure to the exporters and without affording cross-examination. The authorities also failed to properly evaluate the exporters' evidence that the paintings were of recent origin, leaving the statutory definition of "antiquity" under the Antiquities and Art Treasures Act, 1972 insufficiently examined. The confiscation and penalty orders were therefore set aside and the matter was remanded for de novo consideration, with fresh expert examination, disclosure of the report, and opportunity for cross-examination. Case-Laws Customs Thu, 31 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94900