2022 (7) TMI 465

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....ay bill through FeDex Express Transportation and Supply Chain Services (India) Pvt. Limited, the goods were detained. On examination by the Dy. Superintendent - Archaeologist, being inspection report dated 14.12.2016, which reads as follows:- "These two plus one = three objects are suspected to be antiquity. These should be referred to DG, ASI, under Section 24 of AAT 1972". Thus, the goods were detained for obtaining NOC from the Archaeological Survey of India. 3. The appellant is a certified handicraft manufacturer by World Craft Council - Asia Pacific Region & Crafts Council of India. The appellant also obtained Import Export Code being IEC No. 1603008815. The appellant is also Partner of M/s Century Arms Corporation, where they have....

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....erein it has been certified that the items are made out of natural aventurine stone of quartz group. Further, it is certified that it is a carved item. 5. Further, Revenue has also referred for testing by ASI vide letter dated 27.11.2020 again, wherein by reply dated 27.11.2020, it was informed that only the DG, ASI or his authorised nominee (not below the rank of Director) can examine and decide, whether any artefact is or is not an antiquity. The ASI further informed that they don't have any such list of Gems & Jewellery Laboratory, competent to decide whether the goods fall under the category of antiquity. 6. In view of this communication from the ASI, ld. Commissioner under Section 24 of the Antiquities and Art Treasures Act, 1972 obs....