Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (4) TMI 481

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the appellants are not liable for any penalty - appeal allowed - decided in favor of appellant. - C/1054 & 1055/08 - A/86459-86460/17/SMB - Dated:- 20-3-2017 - Mr. Ramesh Nair, Member (Judicial) Shri.T Vishwanathan, Advocate for appellant Shri.B.K.Iyer, Supdt. AR, for respondent ORDER Per Ramesh Nair 1. These appeals are directed against order-in-original No.91/2008 dated 25/06/2008 passed by Commissioner of Customs (Exports), Raigad, whereby penalties of ₹ 4.00 lakh each was imposed on Shri Sumit Jalan Shri Amit Jalan under Section 114 (iii) of the Customs Act, 1962 on the ground that these appellants have abated infringement of the copy right indulged by Shri Jatinder Singh Bagga, Proprietor of M/s.Mo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... yright in a work is infringed. However, under the Section no restriction or prohibition for export of goods in violation and/or infringement of Copyright Act, 1957 has been provided. Thus, Section 51 of the Copyright Act does not restrict the export of copy infringed books. He further submits under the Section 51 clause (b) (iv) goods are restricted on import of infringed copyright books. Therefore, there is prohibition for import of such goods but there is no prohibition for export of said goods. He placed reliance on the decision of Sunbeam Exports 2011 (272) ELT 147 (Tri-Mum). He submits that wherever the Government has intention to impose a prohibition in respect of any goods for import or export of goods either the provision is mad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... which is maintainable. 4. I have carefully considered the submissions made by both the sides. I find that the adjudicating authority confiscated the goods and consequently imposed penalties on both the appellants under Section 114 (iii) of the Customs Act, 1962 on the ground that in terms of Section 51 of the Indian Copyright Act, 1957, the export of infringed copyright books is prohibited. Section 51 of the Indian Copyright Act, 1957 is reproduced below: 51. When copyright infringed. - Copyright in a work shall be deemed to be infringed - (a) when any person, without a licence granted by the owner of the copyright or the Registrar of Copyrights under this Act or in contravention of the condition of a licence so granted or of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erved that the appellants are the Directors of M/s.Enbee Education Centre Pvt. Ltd. This private limited company sold books to M/s.Modern Exports, which is a proprietorship concern of Shri JS Bagga. In this fact, I am of the view that the appellants role is only confined to sale of the infringed copyright books within the country. Accordingly, they are nowhere involved either in the export of books or even attempt to export of the said goods. For this reason also confiscation of the goods cannot be attributed to the present appellants. On the merits of the case in the identical facts, this Tribunal has allowed the appeal in the case of sunbeam exports (supra) wherein it was held that in respect of infringed Copyright books, the prohibition .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates