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    <title>2008 (9) TMI 725 - COMMISSIONER OF CUSTOMS (APPEALS), KOLKATA</title>
    <link>https://www.taxtmi.com/caselaws?id=124828</link>
    <description>Imported game cards and related items bearing sexually explicit instructions and depictions were treated as obscene because, assessed objectively as a whole, they were lascivious, prurient and designed to excite sexual desire. The obscenity test under Section 292 of the Indian Penal Code focuses on whether the material appeals to prurient interest and tends to deprave or corrupt persons likely to see it; nudity or sexual content alone is not enough, but commercially exploitative sexually explicit material may fall within the prohibition. Expert opinion was held unnecessary, as the deciding authority may assess obscenity on the material before it. The confiscation and penalty were upheld.</description>
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    <pubDate>Fri, 26 Sep 2008 00:00:00 +0530</pubDate>
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      <title>2008 (9) TMI 725 - COMMISSIONER OF CUSTOMS (APPEALS), KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=124828</link>
      <description>Imported game cards and related items bearing sexually explicit instructions and depictions were treated as obscene because, assessed objectively as a whole, they were lascivious, prurient and designed to excite sexual desire. The obscenity test under Section 292 of the Indian Penal Code focuses on whether the material appeals to prurient interest and tends to deprave or corrupt persons likely to see it; nudity or sexual content alone is not enough, but commercially exploitative sexually explicit material may fall within the prohibition. Expert opinion was held unnecessary, as the deciding authority may assess obscenity on the material before it. The confiscation and penalty were upheld.</description>
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      <pubDate>Fri, 26 Sep 2008 00:00:00 +0530</pubDate>
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