TaxTMI 
TaxTMI 
2008 (9) TMI 298
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....pellants in this case has imported 750 pieces of atlas (printed books) and 320 pieces of globes totally valued at Rs. 5,98,278.52. On examination of goods, it was found that the external boundaries of India on the maps in the atlas and globes being imported were not represented correctly. Since Ministry of Finance (D.R.&.I.) Notification No.19-Cus. dated 6-3-1976 prohibits import of any book, peri....
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....take proper care to see that no import of any globes or maps which depict the territory or boundaries of India incorrectly are permitted and directed Customs Officers to comply with the direction of Court until further orders. Adjudication authority also imposed a penalty of Rs. 50,000/- on the importer under Section 112(a) of Customs Act. This order was upheld by Commissioner (Appeals). 2. Ld. A....
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.... the import of maps which represent directly or indirectly incorrect frontiers of India is prohibited and though the Board has allowed such importation after affixing stamp these instructions were withdrawn in 2004 in view of Delhi High Court judgment. In view of this the confiscation of maps cannot be disputed. As regards absolute confiscation, once the goods are prohibited they have to be absolu....