2014 (8) TMI 244 - AT - Customs

Confiscation of goods - Prohibition on import of ATLAS since external boundaries of Indian was found wrongly depicted/not represented in the maps - Held that - boundaries and names shown and the designation used on this map do not imply official endorsement or acceptance by UNESCO. Further, the map also indicates the line of control and clarifies that this line of control is as per the agreement between India and Pakistan and the matter is yet to be sorted out between different parties. - Tribunal has in past allowed books to be released after relevant objectionable maps were taken out by the Customs authorities for destruction. In the cases cited by the learned advocate, it is directed that the maps having any objectionable material in the book may be taken out from the book and destroyed in presence of the Customs authorities. The learned advocate for the appellant has made an offer that if, in the UNESCO World Heritage Atlas , there is any objectionable material, the relevant pages may be taken out and destroyed in presence of Customs authorities. The Customs authorities, on being satisfied that in the left-out part there is no objectionable material or map, may release the UNESCO World Heritage Atlas to the appellant. Impugned order is otherwise upheld. However instead of absolute confiscation, book should be released after removing map or any other objectionable. Keeping in view nature of goods and the fact that consignment is pending clearance for over a year, no redemption fine is imposed. Penalty is however upheld - Decided partly in favour of assessee.

Summary

Issues:
1. Import of UNESCO World Heritage Atlas with wrongly depicted Indian boundaries.
2. Prohibition under Ministry of Finance Notification and JNCH standing order.
3. Confiscation of goods and imposition of penalty.
4. Appeal against the order before the Commissioner (Appeals).
5. Appeal before the Appellate Tribunal CESTAT Mumbai.

Analysis:
1. The appellant imported UNESCO World Heritage Atlas with incorrectly depicted Indian boundaries, leading to a show cause notice citing violation of Ministry of Finance Notification and JNCH standing order prohibiting such content. The goods were confiscated absolutely, and a penalty of Rs. 25,000 was imposed.

2. The appellant contended that the publication did not question India's frontiers or territorial integrity, emphasizing the map's disclaimer and the line of control agreement between India and Pakistan. Citing precedents, the appellant proposed removing objectionable material to release the goods.

3. The AR opposed, referring to legal provisions and a Supreme Court decision against re-exporting prohibited goods. The Tribunal observed that only one map in the atlas was objectionable, with a disclaimer and clarifications regarding boundaries and control lines.

4. Considering past cases, the Tribunal accepted the appellant's offer to remove objectionable material and release the goods. The order upheld the penalty but directed the release of the atlas after removing the map or any objectionable content, without imposing a redemption fine due to the consignment's extended clearance duration.

5. The Tribunal upheld the impugned order with modifications, allowing the release of the goods upon removal of objectionable material, in line with the appellant's offer. The decision was pronounced on 10.6.2014, concluding the appeal process.