VARIETY BOOK DEPOT Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard both sides.

(2.) The applicant filed this appeal against the order -in -appeal passed by the Commissioner of Customs (Appeals). The brief facts of the case are that the appellant made import of certain books which were found to be containing obscene literature. The adjudicating authority confiscated the goods and imposed a penalty of Rs. 50,000/ -. The appellant filed appeal, the same was dismissed.

(3.) The contention of the appellant is that same books were cleared by other Customs authorities without any objection. On specific query from the bench, the counsel for the appellant failed to produce any copy of Bill of Entry showing clearance of the same books. When the appellant placed the order on the foreign supplier without going through the material written in the books. Therefore, they are not entitled for penal action. Their contention is also that they made a request for re -export of the books, which was declined by the competent authority, as the appellants are not interested in clearance of the books. Therefore, imposition of penalty is not sustainable.