Appeals allowed; antiques to be returned; customs barred from revaluing goods after export under Section 28
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....The HC admitted the appeals and disposed of interim relief applications, directing the appellants to prepare a proper inventory and return the confiscated antiques to the respondent within four weeks. The court found no evidence that the respondent intended to export the antiques, which are prohibited from export, and upheld prior findings that the confiscation was based on a false charge of attempted export. The respondent agreed not to deal with the goods pending appeal disposal. Regarding the pre-deposit amount paid by the respondent during earlier proceedings, the court ordered the appellants to deposit this sum with accrued interest in the HC within six weeks. The registry was instructed to invest the deposited amount in a nationalized.........