https://www.taxtmi.com/caselaws?id=212841 Books seized in an export consignment could not be confiscated under the Customs Act merely on the basis of alleged copyright infringement, because the department failed to show a prohibition applicable to export. The Tribunal held that Section 113(d) and the copyright-based notifications relied on were directed to import-related restrictions and to importation of infringing copies under the Copyright Act, not to the export of the goods in question. As no valid export prohibition was established, the confiscation and penalties were unsustainable. The confiscation order and penalties were therefore set aside. en-us Thu, 23 Jun 2011 00:00:00 +0530 Tue, 11 Jun 2013 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212841 Books seized in an export consignment could not be confiscated under the Customs Act merely on the basis of alleged copyright infringement, because the department failed to show a prohibition applicable to export. The Tribunal held that Section 113(d) and the copyright-based notifications relied on were directed to import-related restrictions and to importation of infringing copies under the Copyright Act, not to the export of the goods in question. As no valid export prohibition was established, the confiscation and penalties were unsustainable. The confiscation order and penalties were therefore set aside. Case-Laws Customs Thu, 23 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212841