LAWS(CE)-1999-3-201

A.K. GUPTA Vs. CC

Decided On March 08, 1999
A.K. Gupta And Ors. Appellant
V/S
Cc Respondents

JUDGEMENT

(1.) BY the impugned order, the Commissioner of Customs, New Delhi, has confiscated 3 antique pieces viz. part of pillar depicting Dharam Chakra and other decorated motifs, part of pillar depicting stupa and other decorated motifs and seated Jaina Thirthankara in Dhyana Mudra on a Pedestal, totally valued at Rs. 95 lakhs, attempted to be ex -ported under Shipping Bill dated 30.4.1992 in contravention of Section 3 of the Antiquities and Art Treasures Act, 1972 which prohibits export of antiquities outside India, confiscated remaining brass, wooden, iron and stone artware covered under the same shipping bill, and imposed a penalty of Rs. 5 lakhs on the first appellant, penalty of Rs. 1 lakh on the second appellant and penalty of Rs. 10 lakhs on the third appellant. The first appellant has been penalised as he is the person who had filed the papers for the export of the consignment in the name of M/s. Nova Fashions, as the representative of M/s. S.K. Bhatnagar and Co., Customs House Agent. Penalty has been imposed on the second appellant who is the active partner in M/s. Nova Fashions for abetting the attempt to smuggle antiquities which are liable to confiscation. The third appellant has been treated as the kingpin of the whole attempt to export antiquities against the provisions of law.

(2.) WE have heard both sides and carefully considered their submissions.

(3.) THE basis of the allegations that some of the goods in the consignment are antiquities is based upon the report dated 16.9.1992 found at page 45 of the paper book in C/315/97 -NB filed by R.K. Jain of the Director (Antiquities) from Dr. I.K. Sharma, Archaeological Survey of India. The report is reproduced below: Letter No. 8/4/92 -Ant., Government of India, Archaeological Survey of India, New Delhi - 11 dated 16.9.1992 addressed to the Additional Collector or Customs, Air Cargo Complex, IGI Airport, New Delhi. Sub: Examination of 6 pcs. suspected to be Antiques - Shipping Bill No. 019081 dated 30.4.1992. Sir, With reference to your letter No. VIII/AC -Export/6b/l54/92/3557 dated 27.8.1992 on the subject cited above, I have the honour to inform you that five objects were presented by your representative for examination before the undersigned, the authorised nominee of the Director General, Archaeological Survey of India, New Delhi on 10.9.1992 in the office of the Director General, Archaeological Survey of India, New Delhi. I, on behalf of the Director General, Archaeological survey of India, New Delhi, examined the said five objects on the said date and declared two objects as non -antiquities and three objects as antiquities, as per decision, indicated against each: S.No. Description Size Decision 1. Stone slab depicting foot prints, cms Non -antiquity stone 55x36.5 2. Part of a door jamb showing ya - 52.5x26 Non -antiquity muna standing on tortoise with a female attendant, Stone 3. part of a pillar depicting Dharma - 129x26.6 Antiquity chakra and other decorated mo - tifs, Stone 4. Part of a pillar depicting stupa 93.5x28.5 Antiquity and other decorated motifs, Stone 5. Seated Jaina Thirthankara in 31x25.7 Antiquity Dhyana on a pedestal, Stone Five photographs of five objects duly signed and authenticated are/enclosed herewith. Yours faithfully, Sd/ - (Dr. I.K. Sarma) Director (Antiquities) for Director (General)