Imported goods addressed to 'Mahatma Gandhi' classified under CTI 97050090 upheld for historical interest

The Tribunal upheld the classification of imported goods, a telegraphic message addressed to "Mahatma Gandhi," under CTI 97050090 due to historical interest, leading to confiscation under the Customs Act. The message, not deemed an antiquity under the Antiquities and Art Treasures Act, was considered of historical interest justifying the classification. The imposed fine and penalty were upheld as reasonable, affirming the Commissioner (Appeal)'s decision without interference.

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Issues: Classification of imported goods under Customs Tariff, Historical interest vs. Antiquity, Applicability of Customs Act and Antiquities and Art Treasures Act, 1972, Penalty imposition under Customs Act.

In this case, the appellant imported a telegraphic message addressed to "Mahatma Gandhi, New Delhi" with scribbling on it, declared as a "printed/handwritten letter of Mahatma Gandhi" valued at US$ 2,074. The Customs department classified the goods under CTI 97050090 due to historical interest, requiring an import license, leading to confiscation under Section 111(d) of the Customs Act, 1962. A redemption fine of Rs. 25,000 and a penalty of Rs. 15,000 were imposed. The appellant appealed, arguing the message was not an antiquity as per the Antiquities and Art Treasures Act, 1972, and should be classified under CTI 49021010 without fine and penalty.

The appellant contended that since the New Delhi telegraphic office was established in 1931, the message postdates this year and is not an antiquity, as per the Act's definition. The Archaeological Survey of India confirmed it was not an antiquity, and the term "historical interest" lacked a defined meaning in relevant laws. The appellant argued that only items covered by the Antiquities and Art Treasures Act could be deemed of historical interest, thus the message should not be classified under CTI 97050090.

The Tribunal noted the absence of a defined term for "historical interest" in the Customs Act, Customs Tariff Act, or Import Policy, and the Antiquities and Art Treasures Act, 1972 used it inclusively for defining antiquities. The Act considers antiquities as items existing for over 75 years, but this does not preclude non-antiquities from being of historical interest. Customs Tariff Heading 9705 includes items of historical interest, not limited to antiquities classified under Heading 9706.

The Tribunal upheld the Commissioner (Appeal)'s decision, stating that the message's value of US$ 2074 was primarily due to its historical interest, justifying classification under CTI 97050090. The imposed fine and penalty of Rs. 5,000 each were deemed reasonable. Consequently, the appeal was rejected, affirming the order of the Commissioner (Appeal) without interference.

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