Home Case Index All Cases Customs Customs + AT Customs - 2009 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (4) TMI 183 - AT - CustomsImport of obscene and are prohibited goods – Games imported by assessee, as per expert opinion of member of Advisory Panel of the Central Board of Film Certification - Revenue is of the opinion that as the goods are obscene and objectionable articles, they are liable for confiscation under Section 111(d) of the Customs Act, 1962. The contention of the Revenue is that the games are for group sex leading to obscene action. The Revenue relied on instructions which are printed on the Rules of the Games. - The import of obscene and objectionable articles are prohibited under Section 111(d) of the Customs Act, 1962 vide Notification No. l-Cus. dated 18-1-1964 issued under Section 11 of the Customs Act, 1962 - The offending goods are obscene and objectionable as the same are for Group Sex. I find that the opinion of the expert in respect of the goods imported by the Appellants is given without taking into consideration the provisions of the Customs Act, 1962. – Confiscation upheld
|