<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2009 (4) TMI 183 - CESTAT, KOLKATA</title>
    <link>https://www.taxtmi.com/caselaws?id=35493</link>
    <description>The Tribunal upheld the confiscation of imported goods, including various games, deemed obscene and prohibited under Section 111(d) of the Customs Act, 1962. Despite the expert opinion presented by the Appellants, which emphasized the goods were intended for responsible adults, the Tribunal found it insufficient and not aligned with the Customs Act&#039;s regulations. The Revenue&#039;s argument, supported by the explicit instructions of the games suggesting activities related to group sex, was deemed valid. The Tribunal concluded that the imported goods were indeed obscene and objectionable, leading to the dismissal of the appeal and the miscellaneous application.</description>
    <language>en-us</language>
    <pubDate>Fri, 17 Apr 2009 00:00:00 +0530</pubDate>
    <lastBuildDate>Wed, 10 Mar 2010 00:00:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=74080" rel="self" type="application/rss+xml"/>
    <item>
      <title>2009 (4) TMI 183 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=35493</link>
      <description>The Tribunal upheld the confiscation of imported goods, including various games, deemed obscene and prohibited under Section 111(d) of the Customs Act, 1962. Despite the expert opinion presented by the Appellants, which emphasized the goods were intended for responsible adults, the Tribunal found it insufficient and not aligned with the Customs Act&#039;s regulations. The Revenue&#039;s argument, supported by the explicit instructions of the games suggesting activities related to group sex, was deemed valid. The Tribunal concluded that the imported goods were indeed obscene and objectionable, leading to the dismissal of the appeal and the miscellaneous application.</description>
      <category>Case-Laws</category>
      <law>Customs</law>
      <pubDate>Fri, 17 Apr 2009 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=35493</guid>
    </item>
  </channel>
</rss>