TMI Blog2004 (3) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appellants filed this appeal against the order-in-appeal passed by the Commissioner of Customs. 2. The appellants made an import of CD ROMs and VCDs. The goods were seized on the ground that these are pirated goods. The appellants made a statement under Section 108 of the Customs Act and admitted that he had no evidence to undertake that the said goods were not pirated goods. 3. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Malaysia were not under obligation to follow the international norms of IFPI. 7. The goods were imported into India, therefore, the Indian Customs is not concerned with the law in Malaysia but is only concerned with the Rules and Regulations at the time of import. The import of pirated goods were prohibited into India. Therefore, the goods were rightly confiscated. The appeal is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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