Historical interest classification under customs law upheld for imported telegraphic message, with confiscation and penalty sustained.

An imported telegraphic message was held classifiable as a collector's piece of historical interest under Customs Tariff Item 97050090, not as a printed or handwritten letter. The expression "historical interest" was treated as undefined in the customs framework, and the fact that the item was not an antiquity under the Antiquities and Art Treasures Act, 1972 did not exclude classification as a collector's piece. On the facts, the message derived value from its historical significance, making the restricted classification correct. Because the goods were imported without licence under that tariff item, confiscation and penalty were upheld as sustainable and reasonable.

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Issues: Whether the imported telegraphic message was classifiable as a printed or handwritten letter under Customs Tariff Item 49021010 or as a collection or collector's piece of historical interest under Customs Tariff Item 97050090, and whether confiscation, redemption fine and penalty were sustainable.

Analysis: The expression "historical interest" is not defined in the Customs Act, the Customs Tariff or the Import Policy. The fact that the item was not an antiquity under the Antiquities and Art Treasures Act, 1972 did not prevent it from being a collector's piece of historical interest. Heading 9705 covers collections and collector's pieces of historical interest, while antiquities fall under Heading 9706. On the facts, the message commanded value only because of its historical significance, and the classification adopted by the lower authority was found to be correct. Once the goods were classifiable under the restricted tariff item and imported without licence, confiscation and penalty followed, and the amounts imposed were held reasonable.

Conclusion: The item was correctly classified under Customs Tariff Item 97050090. Confiscation under Section 111(d) of the Customs Act, 1962 and penalty under Section 112(a) of the Customs Act, 1962 were upheld.

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