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2006 (3) TMI 421

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..... cted against order-in-Appeal dt. 27-4-2005 wherein Commissioner (Appeals) set aside the absolute confiscation of the goods sought to be exported and confiscation of other goods which were sought to be exported along with these goods. 2. Considered the submissions made by both the sides and perused the records. I find from the order-in-Appeal, the Commissioner (Appeals) has come to a detailed fin .....

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..... iven in the various dictionaries to the word obscene cannot be applied to the naked statues of the Baby Ganesha or Bal Ganesha in crawling position. I reproduce some of them, obscene means : (i) Offensive to modesty or decency or offensive to morals. (ii) Offensive to purity of thought (iii) Offensive to senses or taste or refinement (iv) Expressing something which purity .....

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..... rupt persons who are likely to read, see or hear the matter contained or embodied in it, except if the publication is for public goods or in the interest of science, literature, art, learning, religion or other objects of general concern. Here I find the Ganesha statue in the childhood in Baby form in crawling position does not appeal to the mind of people to attract them for lasciviousness or app .....

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..... this field, issued by the recognised institution, has been furnished by the adjudicating authority, therefore, opinion given by Shri Kailash Chand Sharma is of no use. 25. I further find that the adjudicating authority while deciding the obscenity of the seven statues has not submitted any evidence documentary or otherwise or any expert opinion of any recognised institution about obscene statues .....

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