https://www.taxtmi.com/caselaws?id=207644 A confiscation proceeding under the Customs Act is invalid if the show cause notice is issued by an officer lacking jurisdiction, because an unauthorised notice cannot sustain confiscation or penalty. On obscenity, the applicable test looks at the material as a whole, its intended audience, and prevailing community standards; matter is obscene only if it is lascivious, appeals to prurient interest, or tends to deprave and corrupt likely viewers. Applying that standard, adult-oriented erotic content without filthy or offensive language was not treated as obscene, and the confiscation and penalty were described as unsustainable. en-us Fri, 29 Jul 2011 00:00:00 +0530 Fri, 08 Mar 2013 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207644 A confiscation proceeding under the Customs Act is invalid if the show cause notice is issued by an officer lacking jurisdiction, because an unauthorised notice cannot sustain confiscation or penalty. On obscenity, the applicable test looks at the material as a whole, its intended audience, and prevailing community standards; matter is obscene only if it is lascivious, appeals to prurient interest, or tends to deprave and corrupt likely viewers. Applying that standard, adult-oriented erotic content without filthy or offensive language was not treated as obscene, and the confiscation and penalty were described as unsustainable. Case-Laws Customs Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207644