2006 (3) TMI 421

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..... s directed against order-in-Appeal dt. 27-4-2005 wherein Commissioner (Appeals) set aside the absolute confiscation of the goods sought to be exported and confiscation of other goods which were sought to be exported along with these goods. 2. Considered the submissions made by both the sides and perused the records. I find from the order-in-Appeal, the Commissioner (Appeals) has come to a de .....

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..... definitions given in the various dictionaries to the word "obscene" cannot be applied to the naked statues of the Baby Ganesha or Bal Ganesha in crawling position. I reproduce some of them, obscene means : (i)      Offensive to modesty or decency or offensive to morals. (ii)     Offensive to purity of thought (iii)    Offensive to sen .....

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..... writing, drawing, painting, representation, figure or any other object, shall be deemed to be obscene if it is lascivious or appeals to the prutent interest or if its effect is such as to tend to deprave and corrupt persons who are likely to read, see or hear the matter contained or embodied in it, except if the publication is for public goods or in the interest of science, literature, art, learn .....

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..... of the appellant that Shri Kailash Chand Sharma, Mahant of Moti Dugnari Ganesh Mandir is not an expert to distinguish between obscene statues and other statues of God. As no certificate about his being expertise in this field, issued by the recognised institution, has been furnished by the adjudicating authority, therefore, opinion given by Shri Kailash Chand Sharma is of no use. 25. I furt .....

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..... y evidence before me, to make out a case. The only reliance placed by the revenue on the certificate of Mahant of Moti Dungari Ganesh Mandir may not be of much help, as it is not clear whether the Mahant was shown the same idols which were sought to be absolutely confiscated. Further more the respondent had produced copies of the invoices, vide which they have purchased identical kind of goods in .....

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