2025 (7) TMI 1558

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....er could be passed in both these Appeals. 3. We admit these Appeals on the following substantial questions of law: - "(i) Whether, in facts and circumstances of the case, CESTAT was right in setting aside order of confiscation and penalty imposed on respondent; (ii) Whether the CESTAT was right in its observation that in the absence of definition of the words 'antiques' and 'art treasures' in Customs Act 1962, and primary ascertainment thereof, there can be no finding on prohibition on export and jurisdiction of the Customs Officer to decide on the same. (iii) Whether the CESTAT was right in its observation that the goods being well within domestic territory merit no action on suspicion generated in the minds o....

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....fiscated from the Respondent's premises on the false charge that the Respondent was attempting to export the same. 6. Mr. Adik states that during the pendency of the matter before the Tribunal, the confiscated goods remained with the customs authorities, and now that the Appeal is being admitted, the same position should continue. He further pointed out that the Respondent had made a statement in this Court that they would not press the application for refund of the pre-deposit amount, and this is recorded in the Court's order dated 17 January 2024. He submits that the same statement has continued to operate to date. 7. Insofar as the confiscated antiques are concerned, now that there are two orders favouring the Respondent, we see no....