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TMI Blog2008 (9) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... t frontiers of India is prohibited and though the Board has allowed such importation after affixing stamp these instructions were withdrawn in 2004 in view of Delhi High Court judgment - In view of this the confiscation of maps cannot be disputed – Penalty set aside but absolute confiscation upheld. - C/415/2008-MUM - A/701/2008-WZB/C-III/(SMB), - Dated:- 26-9-2008 - Shri K.K. Agarwal, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cated absolutely by the adjudicating authority. The adjudicating authority also referred to Central Board of Excise Customs, Circular No. F.No. 405/27/94-Cus.-III, dated 23-12-2004, wherein it was informed that the policy regarding import of publication containing globes or maps depicting the territory of boundaries of India incorrectly etc. and Board's instruction of 1997 have been reviewed, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s depicted in the maps are neither correct nor authentic". In view of the same they were under bona fide impression that the import of maps was not prohibited and could be cleared after affixing the stamp. In such circumstances, there is no occasion for imposition of penalty on them. It was further submitted that the maps should not be absolutely confiscated and atleast they should be allowed opti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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