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        Case ID :

        1997 (11) TMI 348 - AT - Customs

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        Controlled utilisation of obscene printed import goods upheld, with Customs supervision required to prevent public circulation. Imported goods consisting substantially of cassette covers bearing obscene pictures were permitted to be utilised in the importer's factory only under ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Controlled utilisation of obscene printed import goods upheld, with Customs supervision required to prevent public circulation.

                              Imported goods consisting substantially of cassette covers bearing obscene pictures were permitted to be utilised in the importer's factory only under Customs supervision, rather than being otherwise interfered with. The controlling consideration was preventing such material from entering public circulation, and the objection that workers might see the material during paper-making was not treated as decisive. A safeguard was added requiring disposal by controlled utilisation at the importer's expense under local Customs supervision. The departmental challenge was rejected, and the conditional relief allowing supervised utilisation of the goods was maintained.




                              Issues: Whether imported goods consisting substantially of covers bearing obscene pictures could be ordered to be utilised in the importer's factory under Customs supervision instead of being interfered with further.

                              Analysis: The goods were found to contain a substantial quantity of cassette covers with obscene pictures, but the appellate authority proceeded on the footing that preventing such material from entering public circulation was the proper course. The objection that workers might be exposed to the material during paper-making processes was not accepted as decisive, since exposure could also occur during export handling and prior customs examination. The appellate authority's approach was therefore substantially sustained, with only a safeguard added to ensure actual disposal by requiring utilisation under the supervision of local Customs and at the importer's expense.

                              Conclusion: The appeal failed and the importer's conditional relief was upheld with the additional requirement of Customs supervision.

                              Final Conclusion: The order permitting controlled utilisation of the goods was maintained, subject to supervision by Customs, and the departmental challenge was rejected.


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                              ActsIncome Tax
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