https://www.taxtmi.com/caselaws?id=112156 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. en-us Wed, 23 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 18:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112156 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. Case-Laws Customs Wed, 23 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112156