2014 (8) TMI 244

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....s. dated 6.3.1976 prohibits import of any books, periodicals, pamphlets, leaflets or other documents containing any words, signs or visibility representations which directly or indirectly questions the frontiers of India as declared by the Government or the territorial integrity of the county. Further, standing order No. 53/2004 dated 31.12.2004 of JNCH directs that import of such material shall be confiscated absolutely. Accordingly, a show cause notice was issued to the appellant and the goods were confiscated absolutely and a penalty of Rs. 25,000/- was imposed on the appellant. The appellant filed appeal against the said order before the Commissioner (Appeals) who upheld the order of the original authority. Aggrieved by the said order, ....

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..... The learned advocate further relied upon the judgment of the Hon'ble Bombay High Court in the case of CC(I), Raigad vs. Amrit Banaspati Co. Ltd. reported in 2007 (218) ELT 336 (Bom.), in a case where the goods were imported and were not meeting the prescribed standards but the importer undertook to reprocess and ensure clearance as per standards, were allowed on payment of redemption fine and penalty. He drew attention to para 36 of the said order wherein the Hon'ble High Court took a view that, in an appropriate case, it would be open to the Tribunal to allow redemption of the confiscated goods on payment of fine and penalty subject to reprocessing and the reprocessed goods conforming to the prescribed standards. 3. The learned ....