TaxTMI 
TaxTMI 
2017 (9) TMI 760
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..... 4. The relevant facts that arise for consideration in this appeal reveal there is an allegation that appellant had brought ivory idols to Hyderabad and was in the process of attempt to export or sale the same for urgent financial needs. Statement of the appellant was recorded under section 108 of Customs Act, 1962 in which the appellant had stated that he had brought these idols from Mysore from his father-in-law's place to Hyderabad. A show cause notice was issued to appellant for confiscation of these idols on an allegation that availability of ivory idols at his residence without any valid documents/permission and without any prescribed intimation indicates that there was conspiracy and the said ivory idols could have been illegal....
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.... K.C. Knitwear Vs. CC [2009(241) ELT 209 (Tri-Mumbai) as approved by High Court in CC Vs. K.C. Knitwear [2015(324) E.L.T. a122 (Bom.)]. d) S.P Bhi Vs. CC, Mumbai [2015(319) E.L.T. 157 (Tri.-Mumbai). e) T. Muthukumar Vs. CC, Chennai [20144(302) ELT 431 (Tri.-Chennai)]. f) Pradeep Dhond Vs. CC Mumbai [2014(314) E.L.T. 489 (Tri-Mumbai). g) Dalimi Hong Kong Ltd. Vs. CC, Mumbai [2008 (222) ELT 295 (Tri.-Kolkata)] h) Abdus Sabur Molla Vs. CC, Kolkata [2006(198) E.L.T. 269 (Tri.-Kolkata)]. 6. Ld. DR, on the other hand would submit that the adjudicating authority has clearly recorded the findings as to the fact that the goods of ivory idols were of antiques in nature which is confirmed by the Regional Director (South) of Archaeolo....
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....ence brought on record to show that the said goods were illegally procured by the father-in-law of appellant. The fact that the goods were moved from Mysore to Hyderabad is being an admitted fact, the entire case seems to be a fall out due to some family dispute between appellant and his father in law, cannot by itself be the reason for slapping the appellant with an allegation of attempted export of antique idols. Any action to be taken against appellant for being in possession of such antique idols my arise under other acts, but definitely not under Customs Act, 1962. 8. I find that Ld. Counsel is correct in bringing to my notice the judgment of the Tribunal in the case of Mohd. Raju Hussain (supra); which is directly on the issue and I ....