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    <title>1997 (11) TMI 348 - CEGAT, MUMBAI</title>
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    <description>Imported goods consisting substantially of cassette covers bearing obscene pictures were permitted to be utilised in the importer&#039;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&#039;s expense under local Customs supervision. The departmental challenge was rejected, and the conditional relief allowing supervised utilisation of the goods was maintained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=91579</link>
      <description>Imported goods consisting substantially of cassette covers bearing obscene pictures were permitted to be utilised in the importer&#039;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&#039;s expense under local Customs supervision. The departmental challenge was rejected, and the conditional relief allowing supervised utilisation of the goods was maintained.</description>
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