LAWS(MAD)-2008-7-427

KWICK HANDLING SERVICE PVT LTD Vs. JOINT SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OF INDIA

Decided On July 08, 2008
KWICK HANDLING SERVICE PVT. LTD PRESENTLY KNOWN AS M/S. SIKKAS KWICK HANDLING SERVICE (P) LTD. Appellant
V/S
JOINT SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA Respondents

JUDGEMENT

(1.) THOUGH the miscellaneous petition is listed today, by consent of both sides, the writ petition itself is taken up for final disposal.

(2.) THE petitioner is a licensed Custom House Agent(CHA). On 03.02.2004, the petitioner company admitted two cardboard boxes containing the personal effects as unaccompanied baggage of one Ms. Birgitte Arnak Pedersen at Chennai port for export to Denmark. THE consignment along with the Shipping bill No.0625691 dated 03.02.2004 were examined in the presence one Mr. G. Ramasamy representing the petitioner company and during such examination, it was found that there were six objects, namely three numbers of metal ornaments, two numbers of metal belts and one idol in a glass case, apart from the personal effects. Since the above six objects looked very old, the same were sent for certification by the Department of Archaeological Survey of India (A.S.I.) as non-antiques. Accordingly, they were placed before an Expert Advisory Committee of A.S.I.

(3.) THE Superintending Archaeologist, Archaeological Survey of India, Chennai Circle inspected and certified the antiquity nature of the detained goods by his letter No.6/1/2004/Ant-1870 dated 28.04.2004. He certified that the idol in a glass case was antique. On the basis of the said certificate, the customs authority requested the Commissioner of Museum, Egmore to depute a person to value the antique. Accordingly it was valued at the Customs House and its value was fixed at Rs.6,00,000/-.