In Brief
The Department of Customs challenged the discharge of an exporter accused of illegally exporting an ancient Buddhist stone sculpture by falsely declaring it as a handicraft. The High Court had upheld the discharge, holding that the Antiquities Act, 1972 imposed a complete bar on prosecution under the Customs Act, 1962, Sections 132 and 135, limiting remedies to confiscation and penalty under the Antiquities Act alone. The Supreme Court reversed this, holding that both Acts can operate concurrently. The Customs Act applies to antiquities under Section 4 of the Antiquities Act except where inconsistent. Since Sections 132 (false declaration) and 135(1)(a) (fraudulent evasion of prohibition) involve distinct elements from the Antiquities Act's offence of unauthorized export, multiple prosecutions for the same facts do not violate double-jeopardy principles. The Court allowed the appeal and remitted the case for trial on the merits.
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