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Issues:
Challenge to impugned order of absolute confiscation and penalties on the appellants for exporting obscene and misdeclared goods. Analysis: The appeal challenged an order affirming the absolute confiscation of 406 pieces of Artistic Brass Artware and 177 dozen/boxes of Incense Sticks as obscene and misdeclared, with penalties imposed on the appellants. The appellant argued they were unaware of the goods' nature as they were purchased by a third party and handed over for export. The counsel contended that no tangible evidence proved the brass pieces were obscene, and the term 'obscene' was not defined under the Customs Act. The misdeclaration of goods was attributed to a typographical error by the seller, and the appellants had no mala fide intention. The Customs Authorities declared the brass pieces obscene without expert opinion, leading to the challenge. The Tribunal noted that the appellants had no knowledge of the goods' nature as they were purchased by another entity and handed over for export. The corroborated facts from a letter by the purchasing company confirmed the appellants' lack of involvement in the purchase and their ignorance of the goods' nature. The appellants disclosed all facts to customs authorities, and no mens rea could be attributed to them for exporting obscene goods. The misdeclaration of incense sticks was also attributed to the third party's purchase and disclosure in shipping documents. As the appellants did not claim ownership of the goods, the question of obscenity was deemed irrelevant, and the penalties imposed under Section 114(1) of the Customs Act were set aside. In conclusion, the Tribunal allowed the appeal, setting aside the impugned order imposing penalties on the appellants for exporting obscene and misdeclared goods. The decision was based on the appellants' lack of knowledge and involvement in the purchase of the goods, as confirmed by corroborated facts and the absence of mens rea in the export process.
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