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TMI Blog1997 (11) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... Shankar, Member (T)]. Appeal taken up for disposal with the consent of both sides. 2. Respondent imported a consignment which was declared to be waste paper. Examination of the consignment by the Customs revealed a proportion approximately 60 to 70% to be covers of the audio cassettes. These covers contained obscene pictures. The department was of the view that import of such pornographic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le garments or paper which are imported as woollen rags or waste paper, after mutilating them so that they were no longer serviceable. On this analogy she set aside the order of the Deputy Commissioner and ordered that the goods should be taken to the importer s factory under the Customs seal and these utilised as paper, such utilisation to be proved by a certificate to be furnished by the importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a few of the workers in the factory may perhaps see some of the material on these covers. But this would also be the case if the goods were exported and the workers in the docks would be exposed to them. In fact some of the workers would already have been exposed to them in the course of examination of the cassettes etc. Collector (Appeals) has noted that the importers request to have the covers s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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