https://www.taxtmi.com/caselaws?id=47776 The Court upheld the decision to discharge the accused from prosecution under Sections 132 and 135(1)(a) of the Customs Act for attempting to smuggle antiquities, ruling that prosecution for such offenses should occur under the Antiquities and Art Treasures Act. The Court emphasized that the Customs Act's provisions were applicable for confiscation and penalty but not for prosecution in cases involving antiquities export, as the Antiquities Act provides a specific framework for prosecution in such matters. The revision petitions were dismissed, affirming that prosecution under the Customs Act for antiquities smuggling violations is impermissible. en-us Mon, 01 May 2006 00:00:00 +0530 Fri, 30 Jul 2010 17:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47776 The Court upheld the decision to discharge the accused from prosecution under Sections 132 and 135(1)(a) of the Customs Act for attempting to smuggle antiquities, ruling that prosecution for such offenses should occur under the Antiquities and Art Treasures Act. The Court emphasized that the Customs Act's provisions were applicable for confiscation and penalty but not for prosecution in cases involving antiquities export, as the Antiquities Act provides a specific framework for prosecution in such matters. The revision petitions were dismissed, affirming that prosecution under the Customs Act for antiquities smuggling violations is impermissible. Case-Laws Customs Mon, 01 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47776