TaxTMI 
TaxTMI 
2008 (8) TMI 594
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....ent Standing Counsel representing the 2nd respondent namely Deputy Commissioner, Air Cargo Complex, U.B. Centre, Calicut. 3. What has been unravelled by the oral and documentary evidence in this case is the following:- On 14-8-2000 the Senior Intelligent Officer, DRI, Calicut and his party received a credible information to the effect that there was an attempt to export a 300 year old antique idol of Vishnu from the Calicut Airport to Sharjah by Sharja Flight No. IC 998 scheduled for 5-8-2000. At about 9.30 am on that day the DRI officials noticed the revision petitioner aged about 37 years coming with a cardboard carton through the Aircargo complex gate of Calicut airport. The revision petitioner was intercepted by the officials in ....
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....f the DRI, Calicut under Ext. P1 mahazar dated 14-8-2000 to which two independent witnesses affixed their signatures as attestors. The idol was got assessed by Superintending, Archaeologist, Archaeological Survey of India (Ministry of HRD Department of Culture), Thrissur Circle, Thoppinmoola, Arananttukara, Thrissur, who as per Ext. P6 certificate opined that the idol belongs to the 17th century and is an antiquity as per the provisions of the Antiquity and Art Treasures Act, 1972 and it is an invaluable and priceless treasure of the country. The idol was examined by the appeal committee of the Archaeological Survey of India under Section 24 of the aforesaid Act. Ext. P7 is the certificate issued by the Director of Antiquities confirming th....
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.... on behalf of his brother-in-law, the 2nd accused who is living happily in Sharjah and therefore the revision petitioner does not deserve the maximum sentence of rigorous imprisonment for three years as has been awarded by the court below. 7. I am afraid that I cannot agree with the above submissions. He was admittedly carrying the parcel which contained the unique and rare idol of Lord Vishnu worth more than Rs. 50,00,000/- kept concealed among household utensils in the cargo carton. His contention that he was an innocent carrier on behalf of his brother-in-law is too good to be believed. The article which was concealed in the carton which was attempted to be exported was a precious antique for which no explanation is forthcoming. No....