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2017 (4) TMI 481 - AT - CustomsExport of prohibited goods - infringed copyright books - confiscation u/s 113 (d) of CA - Held that: - there is a prohibition for the sale and trading of the infringed copyright books and also a prohibition on import into India. However, there is no prohibition provided in respect of export of the same goods. Therefore, the export of infringed copyright books has not been prohibited either under the Customs Law or under the Indian Copyright Act. Therefore, in the absence of any prohibition on the export of the said goods, the goods are not liable for confiscation. Consequently, the appellants are not liable for any penalty - appeal allowed - decided in favor of appellant.
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