2005 (2) TMI 204

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.... in original. 2. The learned Counsel has contended that the export items in question i.e. 406 pieces of Artistic Brass Artware were purchased by Ms. Sarl Ganesha Enterprises, France through their Manager Mr. Deonl who had visited India and were handed over in packed condition to the appellants for sending/exporting the same to them in France and as such, the appellants had no knowledge that those were obscene. Similarly, regarding misdeclaration of 177 dozen boxes of incense sticks, the appellants did know about it, as these were also purchased and then handed over to the appellants by the above said company in packed condition for dispatching them to France. The appellants acted in a bona fide manner and as such, no penalty could be imp....

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....ding to the Counsel, in one pack of the Incense sticks as Mysore Sandal Soap was only due to a typographical mistake committed by the seller of the goods and the appellants had no role to play therein. Therefore, the penalty imposed on the appellants is unjustifiable and deserves to be set aside. 4. On the other hand, the learned SDR has reiterated the correctness of the impugned order and contended that since on matching the male and female Artistic brass pieces, obscenity has been found and there was a misdeclaration of other goods, the impugned order regarding confiscation and imposition of penalty has been correctly passed. 5. I have heard both the sides and gone through the record. From the record, it is evident that the appellan....