https://www.taxtmi.com/caselaws?id=46756 A show cause notice for confiscation of coins alleged to be antiquities was valid where the authorities had sufficient prima facie material, including the archaeologist's report and the coins' age and historical character; a prior final report under the Antiquities and Art Treasures Act, 1972 was not required before notice under the Customs Act. Quashing of the criminal complaint did not bar confiscation adjudication, because criminal prosecution and confiscation proceedings operate independently under the relevant statutes. The writ petitions were dismissed, and the confiscation proceedings were permitted to continue. en-us Tue, 26 Nov 2002 00:00:00 +0530 Fri, 23 Jul 2010 16:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46756 A show cause notice for confiscation of coins alleged to be antiquities was valid where the authorities had sufficient prima facie material, including the archaeologist's report and the coins' age and historical character; a prior final report under the Antiquities and Art Treasures Act, 1972 was not required before notice under the Customs Act. Quashing of the criminal complaint did not bar confiscation adjudication, because criminal prosecution and confiscation proceedings operate independently under the relevant statutes. The writ petitions were dismissed, and the confiscation proceedings were permitted to continue. Case-Laws Customs Tue, 26 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46756