2004 (4) TMI 394

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..... Heard both sides. 2. The applicant filed this appeal against the order-in-appeal passed by the Commissioner of Customs (Appeals). The brief facts of the case are that the appellant made import of certain books which were found to be containing obscene literature. The adjudicating authority confiscated the goods and imposed a penalty of Rs. 50,000/-. The appellant filed appeal, the same was dismi .....

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..... oks under dispute. The reading of this contents shows that the books are obscene books. 6. I find that confiscation of prohibited goods and request for re-export are two different actions under the Customs Act. The goods imported into India against prohibition can be confiscated even in the case where the importer made a request for re-export of the goods. As the appellant imported book containi .....

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