9911796707
|
Home
Issues:
1. Clearance of consignment with incorrect maps depicting India's boundaries. 2. Allegation of violation of Notification No. l9-Cus., dated 6-3-1976. 3. Confiscation of goods under Section 111(d) of the Customs Act, 1962. 4. Burden of proof regarding the existence and gazetting of the Notification. 5. Appeal for release of goods by removing objectionable maps. Analysis: 1. The case involved the appellant company filing a bill of entry for clearance of books with incorrect maps showing a part of Jammu and Kashmir in Pakistan territory. The Ministry, after consultation, directed not to allow entry of such books under Notification No. l9-Cus., dated 6-3-1976. 2. The appellants were called to show cause why the goods should not be confiscated under Section 111(d) of the Customs Act, 1962. The books were eventually confiscated, leading to an appeal before the Tribunal. 3. The senior advocate for the appellant argued that previous practices and government instructions did not reference the specific Notification in question. He suggested releasing the books with endorsements or removing the objectionable maps for release. 4. The respondent contended that the Notification was widely available in customs publications, assuming it was gazetted and laid before Parliament. The wording of the Notification mandated the confiscation of goods. 5. The Tribunal found the burden of proof on the Department to establish the gazetting of the Notification. Considering the lack of evidence, the Tribunal ordered the release of the books after removing the objectionable maps, utilizing discretionary power under Section 125 of the Customs Act, 1962. No fine was imposed due to the previous release of similar books with endorsements. The appeal was disposed of accordingly.
|
