https://www.taxtmi.com/caselaws?id=170928 A complaint for attempted export of antiquities could not proceed under the Customs Act because the Antiquities and Art Treasures Act, 1972 provided a special, self-contained prosecution scheme. Coins over 100 years old were treated as antiquities, export without authority was prohibited, and section 24 required a final determination by the Director General or an authorised officer before prosecution. The materials showed only a prima facie view by a Superintendent, not the final statutory determination. Customs provisions could apply only for confiscation and ancillary consequences, so they could not be used to bypass the mandatory special procedure. en-us Mon, 04 Mar 1996 00:00:00 +0530 Wed, 01 Jul 2015 16:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170928 A complaint for attempted export of antiquities could not proceed under the Customs Act because the Antiquities and Art Treasures Act, 1972 provided a special, self-contained prosecution scheme. Coins over 100 years old were treated as antiquities, export without authority was prohibited, and section 24 required a final determination by the Director General or an authorised officer before prosecution. The materials showed only a prima facie view by a Superintendent, not the final statutory determination. Customs provisions could apply only for confiscation and ancillary consequences, so they could not be used to bypass the mandatory special procedure. Case-Laws Customs Mon, 04 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170928