2014 (12) TMI 1119

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....egi, DR, for the Respondent. ORDER Ld. counsel for the appellant submits that there were only two pieces of antique valued Rs. 883/- in the consignment meant for export along with other 673 items of furnitures. Such antiques were found to be prohibited goods, for which those were confiscated. Furniture meant for export were subject to claim of drawback. But that was contended by the Departme....

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....orted claiming drawback. Customs found that such antiques were prohibited goods and liable to confiscation. Ld. Commissioner (Appeals) held that such a low value goods were not conceivable to be concealed for which conclusion of ld. adjudicating authority was wrong. Accordingly, he held that confiscation of 673 items of furniture was unwarranted. His finding is totally contradictory when he holds ....