1997 (11) TMI 348 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai dealt with a case involving the import of waste paper covers containing obscene pictures. The Deputy Commissioner ordered confiscation of the goods, but the Commissioner (Appeals) allowed the goods to be taken to the importer's factory for utilization as paper under Customs supervision. The Tribunal confirmed the Commissioner's decision with the modification that the utilization of the goods in the factory would be supervised by local Customs. The appeal was dismissed.