https://www.taxtmi.com/caselaws?id=188920 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. en-us Mon, 22 Feb 2016 00:00:00 +0530 Wed, 21 Dec 2016 07:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188920 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. Case-Laws Customs Mon, 22 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188920