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Issues:
Import of books containing obscene literature, confiscation of goods, imposition of penalty, clearance by other Customs authorities, request for re-export, justification of penalty. Analysis: The appeal was filed against the order-in-appeal by the Commissioner of Customs (Appeals) regarding the import of books found to contain obscene literature. The adjudicating authority had confiscated the goods and imposed a penalty of Rs. 50,000. The appellant argued that the same books were cleared by other Customs authorities without objection, but failed to provide evidence. They also claimed ignorance of the book contents due to reliance on the foreign supplier's order. Additionally, they requested re-export of the books, which was denied. The appellant contended that they should not be penalized as they were not interested in clearing the books. The adjudicating authority confirmed that the books did contain obscene content, justifying the confiscation and penalty. The judgment highlighted the distinction between confiscation of prohibited goods and the request for re-export under the Customs Act. Even if a request for re-export is made, imported goods against prohibition can still be confiscated. Given the import of books with obscene text, the confiscation and rejection of the re-export request were deemed appropriate. The judgment concluded that the penalty imposition was justified, and no errors were found in the impugned order. Consequently, the appeal was dismissed. This case underscores the importance of compliance with import regulations, particularly concerning prohibited goods like books with obscene content. The judgment clarifies the authority's power to confiscate such items, even if a re-export request is made. It also emphasizes the responsibility of importers to verify the contents of imported goods to avoid penalties and confiscation.
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