9911796707
TMI Blog1995 (11) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Officers that there were seven maps as shown below, where the external boundaries of India had wrongly been depicted. In fact, a major part of Jammu and Kashmir had been shown in the Pakistan territory. Volume Nos. Pages Description of the maps 1 79 Map of Afganisthan 9 274 Map of India 13 193 Map of Pakistan 19 Atlas-6 Political map of world 19 Atlas-42 Political map of Asia 19 Atlas-44 Political map of South Asia 19 Atlas-46 Political map of East Asia 1.3 It was alleged by the Customs Authorities that the book in question was published by Encyclopedia Britannica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Ministry of Home Affairs and External Affairs, directed not to allow entry of such books in India under the provisions of the Notification l9-Cus., dated 6-3-1976. 1.6 On appeal, the appellants herein did not succeed. Hence this appeal before the Tribunal. 2.1 Learned Senior Advocate, Shri Bhaskar Sen for the appellant firm has urged that the books in question are the original print of 1988 Edition which was reprinted in 1992. It is the same 1992 - reprint which has been the subject goods in the present case. It is further submitted that in March, 1993, 200 sets of the same books were allowed clearance by the Customs Authorities with endorsement on the relevant pages containing the maps as follows : The external boundaries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... released with the relevant endorsement as made earlier and the books be released. 2.2 Alternatively, he suggests that he is prepared to get the maps completely torn out from the books not minding to do away with all the other maps in the books in the process and the books are released without the objectionable maps at all. 3.1 Opposing the contentions of the learned Advocate, Shri S.N. Ghosh submits that the said Notification of 1976 has occurred in most of the publications of Customs Appraising Law and Manuals. Had it not been gazetted it would not have found a place therein. If a challenge is made by the importers/appellants in every case, it would make the task of the Customs Officers extremely cumbersome and it would take a lot of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is wrong. No other material in rebuttal of the specific stand taken by the appellants herein in their appeal memo, has been adduced by the Department. It will, therefore, be fair to assume on the basis of available materials on record that the Department is not in a position to bring any material on record about the gazetting of the Notification in question and about its laying on the Table of the House. In the circumstances, we find sufficient force in the first plea of the learned Advocate and therefore, the matter ought to have been dealt with in terms of the Instruction dated 7-4-1994 referred to by the learned Advocate for the appellant. Nevertheless, we are not going to base our decision on this issue alone since the learned J.D. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
