R.D.B. Builders Private Limited & Anr vs The State Of West Bengal & Others on 26 February, 2026
169. Similarly, in Deptt. of
Customs v. Sharad Gandhi, a two-Judge Bench of
this Court considered a case where the respondent
had been discharged of offences under Sections
132 and 175 of the Customs Act, 1962. The
Additional Chief Metropolitan Magistrate allowed
an application for discharge holding that there was
a complete bar with regard to prosecution under
the Customs Act, 1962, and that the Collector of
Customs only had the power to confiscate the
goods and impose a penalty for a breach of Section
3 of the Antiquities and Art Treasurers Act, 1972.
Amongst other issues, the Bench had to interpret
the meaning of Section 30 of the Antiquities and Art
Treasurers Act, 1972, which reads as follows: