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2011 (6) TMI 554

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....y of Rs.75,000/- under Section 114(i) on the exporter and a penalty of Rs.75,000/- under Section 114(i) of Customs Act, 1962 on Shri Ashok Kalra partner of the exporter. A common issue is involved in these appeals, therefore they are taken up together for disposal. 3. Briefly stated facts of the case are that the appellant filed one Shipping Bill No. 6567628 dated 11.8.2008 for 'Printed Books3 destined to Nigeria, FOB value Rs.23,34,857.70/-. The consignment was subjected to examination on the ground that some of the books bear a remark 'For sale in India, Pakistan, Bangladesh, Nepal and Sri Lanka only' 2583 numbers of printed books, out of 7947 numbers of books, of declared FOB value of Rs.11,33,000/- were seized on the ground that the....

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....e notification, the import or export of goods of any specified description and there is only one notification issued under sub-section (n) & (u) to Section 11 which is not applicable to the export of goods. 6. The Ld. JDR drawn my attention to para 1.1 and 1.3 of the order-in-original, from para 1.1 it is clear that the some books carried a remarks 'For sale in India, Pakistan, Bangladesh, Nepal and Sri Lanka only' these books cannot be sold in any other country other than these countries, para 1.3 brings out that the partner of the appellant Shri Ashok Kalra in his statement recorded on 25.9.2008 under Section 108 of Customs Act, 1962, wherein he admitted his guilt of violation of Indian Copyright Act. Ld. JDR has also made attempt to ....

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.... the public where such communication constitutes an infringement of the copyright in the work, unless he was not aware and had no reasonable ground for believing that such communication to the public would be an infringement of copyright; or]     (b) when any person-     (i) makes for sale or hire, or sells or lets for hire, or by way of trade displays or offers for sale or hire, or     (ii) distributes either for the purpose of trade or to such an extent as to affect prejudicially the owner of the copyright, or     (iii) by way of trade exhibits in public, or     (iv) imports [***] into India. Section 11 (2) (n) & (u) are reproduced hereunder....