2008 (2) TMI 808 - AT - Customs

Summary

Issues:
1. Confiscation of goods and penalty imposed under the Customs Act, 1962 for exporting photocopied books without proper copyright permissions.
2. Applicability of Sections 11(2)(n) and 11(2)(u) of the Customs Act, 1962 in relation to copyright violations.
3. Jurisdiction of Customs authorities to adjudicate copyright infringement matters.
4. Violation of Section 51 of the Copyright Act, 1957 and its implications under the Customs Act, 1962.
5. The requirement of notification under Section 11(1) of the Customs Act for invoking Section 113(d) and related legal precedents.

Detailed Analysis:

1. The appeal was filed against the Commissioner's order confiscating goods and imposing a penalty for exporting photocopied books without proper copyright permissions. The appellants claimed the books were for educational purposes in Ethiopia but failed to provide details of copyright ownership or permissions to photocopy the books.

2. The appellants argued that the Customs Act, 1962 may not apply to copyright violations and that the Commissioner lacked jurisdiction to adjudicate copyright issues. They highlighted the need for a notification under Section 11(1) for invoking Section 113(d) and cited legal precedents to support their arguments.

3. The Commissioner's decision was remanded for a de novo decision due to various legal issues raised by the appellants, including jurisdictional concerns and the need for clarification from the competent authority in the Copyright Act regarding the copyright status of the photocopied books.

4. The appellants contended that the Customs Act may not be applicable to violations of Section 51 of the Copyright Act, and that confiscation of goods under Section 51 was not provided for. They emphasized the role of civil remedies under the Copyright Act for copyright infringement issues.

5. The judgment highlighted the lack of findings by the Commissioner on the legal issues raised by the appellants and emphasized the need for a comprehensive reference to the competent authority in the Copyright Act for clarification on the copyright status of the exported books.

This detailed analysis covers the legal issues surrounding the confiscation of goods and penalties imposed under the Customs Act, 1962 for exporting photocopied books without proper copyright permissions. It also delves into the jurisdictional concerns, applicability of relevant legal provisions, and the need for further clarification from the competent authority in the Copyright Act before making a final decision.