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    <title>2004 (3) TMI 455 - CESTAT, NEW DELHI</title>
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    <description>The appeal was dismissed as the imported CD ROMs and VCDs were deemed pirated goods, lacking evidence of legitimacy. The confiscation was upheld based on Indian Customs regulations prohibiting pirated goods import, despite norms in the exporting country. The absence of compliance with international norms, including the IFPI code, and a notification under the Customs Act further supported the decision. The appellants&#039; failure to provide evidence contrary to the pirated nature of the goods led to the dismissal of their appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=110981</link>
      <description>The appeal was dismissed as the imported CD ROMs and VCDs were deemed pirated goods, lacking evidence of legitimacy. The confiscation was upheld based on Indian Customs regulations prohibiting pirated goods import, despite norms in the exporting country. The absence of compliance with international norms, including the IFPI code, and a notification under the Customs Act further supported the decision. The appellants&#039; failure to provide evidence contrary to the pirated nature of the goods led to the dismissal of their appeal.</description>
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