MOHAN B SAMTANI Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE appellant before us being aggrieved by the orders passed by the Central Board of Excise and Customs dated 18-7-1981 in Order No. 506A of 1981, confirming the orders passed by the learned Additional Collector of Customs, Calcutta in Order No. 09 dated 29-11-1980, presented a revision petition to the Govt. of India under Section 131 of the Customs Act, 1962. THEreafter, by virtue of the provision of Sub-section (2) of Section 131(B) of the Customs Act, 1962, the same revision petition stood transferred to this Tribunal and is accordingly numbered as Appeal No. CD(T)CAL-169/81.

(2.) The brief facts of the case are that there was an information that one Mohan B. Samtani was engaged in smuggling out antiques through unaccompanied baggage shown to be belonging to some privileged persons, it was gathered that the said Mohan Samtani was associated with the State Trading Corporation of Sikkim. A watch was therefore maintained keeping in view the nature of information received as mentioned above. On 27-3-1973 a duplicate shipping bill No. AEF 235 dated 6-1-1973 relating to two packages on account of the State Trading Corporation of Sikkim was presented at Calcutta Airport along with two cases booked under airway bill No. 061-11947854 dated 22-3-1973 for shipment by B.O.A.C. against the said shipping bill. The description of the packages in the S/B was shown as "unaccompanied personal effects of His Majesty The Chogyal P.T. Namgyal of Sikkim. Books, etc. having declared gross weight as 160 Kgs. and net 135 Kgs. It was further certified in the shipping bill that the consignment does not contain arms, ammunition or antiques, rationed articles or any other items which is restricted and having no commercial value as no transaction in foreign exchange was involved. The market price of the consignment was declared as Rs. 150/-. A declaration as to the truth of the declaration was also subscribed by the representative on behalf of the State Trading Corporation of Sikkim. The shipping bill was processed by M/s. Orient Transport Co., Clearing Agents of Custom House. As there was already a previous information the packages were" not allowed immediate clearance but further inquiries were taken up. The original shipping bill in respect of the said consignment read the weight as 85 Kgs. gross and 75 Kgs. netx which further gave rise to the suspicion that the shipment sought to be affected by altering the given weight in the duplicate shipping bill was not innocuous. Shri Mohan B. Samtani in a written certificate dated 2-1-1973 signed by him, has certified that "two packages personal effects containing books etc. belong to His Majesty The Chogyal of Sikkim, who is now in New York". This certificate is pasted on the reverse of the original copy of the said shipping bill.

(3.) THE above-mentioned two wooden packages were thereafter opened on the same day i.e. 8-6-1973 in presence of Shri Mohan B. Samtani, two independent witnesses Shri P.K. Sen of M/s. Orient Transport Co. and officials of Archaeological Department of Government of India and these were found to contain a bronze idol of Nataraja and its pedestal. THE official of Archaeological Department on examination of the objects confirmed that the idol was a priceless one of Nataraja belonging to 11-12 century A.D. THEre were no books inside these packages as declared in the.... Section 110 of the Customs Act on the Grounds that these were attempted to be exported out of India in contravention of the prohibition imposed under the Antiquities (Export Control) Act, 1947 and the Customs Act, 1962. THE wooden boxes along with the tarpaulin covers were seized as these were considered to be useful for or relevant to the proceeding under the Customs Act, 1962. A search list was prepared incorporating the particualrs of the seized goods, nature of packaging etc. and a copy of the same was handed over to Shri Samtani under receipt. On 8-6-1973 subsequent to the seizure of the goods as mentioned above Shri Mohan B. Samtani made another statement repeating that the two packages which were examined by the Customs were the ones that were brought by the A.D.C. of the Chogyal on 16th or 17th March, 1973 when he came to Calcutta by Darjeeling Mail. He saw the said two packages at 4, Wood Street when he went to meet the A.D.C. there. His (Shri Samtani's) driver was sent to bring the packages from Sealdah Station in his Ambassador car. He himself made the changes in the duplicate shipping bill and out his initials thereon. THE shipping bill was then sent to M/s. Orient Transport Co. for revalidation of the date to effect shipment. In the said statement he further stated that Shri Balaram was the caretaker at 4, Wood Street Flat who gave the keys for the flat and there was none else to look after that flat.