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2014 (8) TMI 244 - AT - CustomsConfiscation of goods - Prohibition on import of ATLAS since external boundaries of Indian was found wrongly depicted/not represented in the maps - Held that:- boundaries and names shown and the designation used on this map do not imply official endorsement or acceptance by UNESCO. Further, the map also indicates the line of control and clarifies that this line of control is as per the agreement between India and Pakistan and the matter is yet to be sorted out between different parties. - Tribunal has in past allowed books to be released after relevant objectionable maps were taken out by the Customs authorities for destruction. In the cases cited by the learned advocate, it is directed that the maps having any objectionable material in the book may be taken out from the book and destroyed in presence of the Customs authorities. The learned advocate for the appellant has made an offer that if, in the ‘UNESCO World Heritage Atlas', there is any objectionable material, the relevant pages may be taken out and destroyed in presence of Customs authorities. The Customs authorities, on being satisfied that in the left-out part there is no objectionable material or map, may release the ‘UNESCO World Heritage Atlas' to the appellant. Impugned order is otherwise upheld. However instead of absolute confiscation, book should be released after removing map or any other objectionable. Keeping in view nature of goods and the fact that consignment is pending clearance for over a year, no redemption fine is imposed. Penalty is however upheld - Decided partly in favour of assessee.
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