https://www.taxtmi.com/caselaws?id=451218 Imported body massagers could not be treated as prohibited obscene goods under the customs notification because the listed categories of books, pamphlets, papers, drawings, paintings, representations, figures or articles had to be construed strictly and, where applicable, ejusdem generis. The High Court held that the goods did not squarely fall within that prohibited class, and that a supposed objectionable secondary use or personal perception was insufficient to justify confiscation. The fact that similar goods were sold in the domestic market also supported the conclusion that the items were not prohibited. Confiscation and penalties were therefore unsustainable, and the Revenue's challenge failed. en-us Wed, 20 Mar 2024 00:00:00 +0530 Mon, 02 Sep 2024 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451218 Imported body massagers could not be treated as prohibited obscene goods under the customs notification because the listed categories of books, pamphlets, papers, drawings, paintings, representations, figures or articles had to be construed strictly and, where applicable, ejusdem generis. The High Court held that the goods did not squarely fall within that prohibited class, and that a supposed objectionable secondary use or personal perception was insufficient to justify confiscation. The fact that similar goods were sold in the domestic market also supported the conclusion that the items were not prohibited. Confiscation and penalties were therefore unsustainable, and the Revenue's challenge failed. Case-Laws Customs Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451218