2022 (1) TMI 474

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....r and are being disposed of by a common order.   2. By this petition filed under Article 226 of the Constitution of India, the petitioner seeks a writ of certiorari and further seeks a declaration that confiscation of a four headed and eight "armed metal idol" imported by the petitioner from Bangkok on 8th March 2002 be declared as a non-Antique in the Baggage Declaration form. The petitioner further seeks that after going through the legality, validity and propriety of the impugned order dated 3rd July 2014 passed in appeal by Commissioner of Customs (Appeals) and order dated 18th September 2018 passed in Revision Application by Principal Commissioner and ex-officio Additional Secretary to the Government of India, those orders be q....

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....appropriate steps to auction the subject idol/statue to complete all the formalities in that regard within a period of three months from the date of the said order. The said order was clarified by subsequent order dated 23rd September 2021 and in paragraph 4, on page 2, in line no.4, the words "so as to realize the duty or penalty" stood deleted.   6. It is the case of the Revenue that pursuant to the said order, the Revenue called for Superintendent, Archaeological Survey of India, Sion, Mumbai and were informed that as per the Antiquities and Art Treasures Act, 1972, the declared antiquity could be sold to any Indian National Citizen and it should be ensured that the same should not be exported. The department noticed that as per ....