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The appellate tribunal CESTAT, Mumbai, consisting of S/Shri P.G. Chacko and K.K. Agarwal, heard an appeal represented by Shri T. Viswanathan for the Appellant and Shri H.B. Negi for the Respondent. The appellants contested penalties of Rs. 4 lakhs each imposed under Section 114 of the Customs Act for abetting copyright infringement by another party, Sri J.S. Bagga, proprietor of Modern Exports. The Commissioner imposed penalties on the appellants for their alleged involvement in the copyright infringement committed by the exporter.
Upon examination of the records and arguments from both sides, the tribunal noted that the export of books is not explicitly covered by Section 53 of the Copyright Act. Furthermore, there was no clear connection between Section 11 of the Customs Act and the export of books, rendering them liable for confiscation under Section 113 of the Customs Act. The tribunal observed that while import of books could infringe copyright, there were no provisions in the Copyright Act explicitly prohibiting the export of books. The tribunal found no legal basis for the confiscation of the books or penalizing the appellants for abetment of the alleged offense. As a result, the tribunal granted a waiver of pre-deposit and a stay of recovery in respect of the penalties imposed on the appellants. The judgment highlights the importance of legal provisions and notifications in determining liability and penalties for alleged offenses.
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