https://www.taxtmi.com/caselaws?id=341511 Copyright-infringing books were held not to be prohibited for export under Section 51 of the Copyright Act, as that provision addresses sale, trade, distribution and import into India, not export. In the absence of any prohibition under either the Copyright Act or the Customs Act, mere infringement did not make the exported goods liable to confiscation under Section 113(d) or penalty under Section 114(iii). The appellants' role was also confined to domestic sale and did not extend to the export attempt, so confiscation and penalty were unsustainable and the appeal was allowed. en-us Mon, 20 Mar 2017 00:00:00 +0530 Sat, 30 Dec 2017 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341511 Copyright-infringing books were held not to be prohibited for export under Section 51 of the Copyright Act, as that provision addresses sale, trade, distribution and import into India, not export. In the absence of any prohibition under either the Copyright Act or the Customs Act, mere infringement did not make the exported goods liable to confiscation under Section 113(d) or penalty under Section 114(iii). The appellants' role was also confined to domestic sale and did not extend to the export attempt, so confiscation and penalty were unsustainable and the appeal was allowed. Case-Laws Customs Mon, 20 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341511