2009 (2) TMI 627

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.... Shri H.B. Negi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  We have examined the records and heard both sides. The appellants are aggrieved by penalties of Rs. 4 lakhs each imposed on them under Section 114 of the Customs Act. These are on the ground that they abetted infringement of copyright indulged in by another party namely Sri J.S. Bagga, proprietor of Mod....

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.... Copyright Act and further that any connection between Section 11 of the Customs Act and such books rendering the books liable to confiscation under Section 113 of the Customs Act in the context of attempted export is also not forthcoming from this provision. It prima facie appears from the relevant provisions of the above Act that, while import of books in certain situations mentioned under the A....

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....d the ld. DR also, who has not produced any notification issued under Section 11 of the Customs Act to support the confiscation ordered by the Commissioner in respect of the books in question. He, however, submits that the appellant at the time of sale of books to the exporter tampered with certain pages of the books with ulterior intent to aid the exporter in escaping punishment under the Copyrig....