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    <title>2006 (3) TMI 421 - CESTAT, NEW DELHI</title>
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    <description>Obscenity under the customs notification was construed in its ordinary common parlance sense because no statutory definition was provided. Applying that standard, the appellate authority&#039;s view was upheld that confiscated Bal Ganesha or Baby Ganesha idols in a crawling posture were not obscene, as they evoked affection, worship and reverence rather than lascivious or prurient appeal. The absence of credible expert evidence or recognised institutional opinion supporting obscenity, together with no contrary evidence from the Department, meant seizure and absolute confiscation were not sustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=117748</link>
      <description>Obscenity under the customs notification was construed in its ordinary common parlance sense because no statutory definition was provided. Applying that standard, the appellate authority&#039;s view was upheld that confiscated Bal Ganesha or Baby Ganesha idols in a crawling posture were not obscene, as they evoked affection, worship and reverence rather than lascivious or prurient appeal. The absence of credible expert evidence or recognised institutional opinion supporting obscenity, together with no contrary evidence from the Department, meant seizure and absolute confiscation were not sustainable.</description>
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      <pubDate>Tue, 07 Mar 2006 00:00:00 +0530</pubDate>
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