TaxTMI 
TaxTMI 
2014 (11) TMI 69
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.... The first appellant Shri T. Muthukumar filed Shipping Bill No. 3263410, dated 20-1-2009 for export of wooden doors, frames, beams, pillars, brass items etc. through Chennai Customs House. On examination of the goods by the Customs Officers, it appeared to them that some of the goods may be antiques and they referred the matter to the Dy. Superintending Archaeologist, ASI, Chennai Circle, Chennai....
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....r, the appellants filed appeals before the Commissioner (Appeals). The Commissioner (Appeals) did not give any relief. Aggrieved by the order of the Commissioner (Appeals) the appellants have filed these appeals. 4. The second appellant stated that the said goods were collected from demolished buildings and was only 30 to 40 years old only and cannot be considered as antiques. The Counsel fo....
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....ven by the Dy. Superintending Archaeologist is without any legal basis. Therefore, he submits that the confiscation should be set aside and they may be allowed to clear the goods without payment of redemption fine and penalty. 4. Opposing the prayer, the ld. AR for the Revenue submits that when the Dy. Superintending Archaeologist in Chennai suspected the goods to be antique, the onus of obt....