By TIOL News Service

MUMBAI, JULY 03, 2014: IN December, 2012, the appellant imported 500 numbers of "UNESCO" World Heritage Atlas" and filed bill of entry for the same.

During examination of the goods, it was noticed that the external boundaries of India was found wrongly depicted/not represented in the maps. The Ministry of Finance Notification No. 19-Cus.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 SCN was issued to the appellant and the goods were confiscated absolutely and a penalty of Rs.25,000/- was imposed on the appellant.

Since the Commissioner (Appeals) upheld the order of the original authority, the importer is before the CESTAT.

It is submitted that the publication does not directly or indirectly question the frontiers of India or territorial integrity. Inasmuch as the publication must be considered as a whole in the sense that the ‘UNESCO' World Heritage Atlas' is not a normal atlas; it only indicates the world heritage sites and gives information relating to that; the purpose is not to tell the frontier of India or territorial integrity; that the said map clearly indicates the dotted line and says that this is the line of control and the said line of control has been agreed upon between India and Pakistan and the official status of Jammu & Kashmir has not been argued upon between the parties. Further, there is a disclaimer at the foot of the map that the boundaries and names used in the map do not imply official endorsement or acceptance by UNESCO.The appellant inter alia relied upon the judgment of the Bombay High Court in the case of CC(I), Raigad vs. Amrit Banaspati Co. Ltd. - 2007-TIOL-636-HC-MUM-CUS, 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. Attention was drawn to paragraph 36 of the said order wherein the 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 conform to the prescribed standards.

The Revenue representative adverted to the notification and the Standing Order mentioned in the SCN wherein it has been made clear that in all such cases the goods will be confiscated absolutely. Reliance is also placed on the apex court decision in CC, Kolkata vs. Grand Prime Ltd. - 2003-TIOL-07-SC-CUS to support his contention that the goods should not be allowed to be re-exported being prohibited goods.

The Bench observed -

++ The goods imported are 500 numbers of ‘UNESCO World Heritage Atlas". As per the learned advocate, in the said book there is only one map which can at the most be considered as objectionable. Even here it is indicated that the boundaries and names shown and the designation used on this map do not imply official endorsement or acceptance by UNESCO. Further, the map also indicates the line of control and clarifies that this line of control is as per the agreement between India and Pakistan and the matter is yet to be sorted out between different parties.

++ Keeping in view the nature of dispute and the circumstances, this Tribunal has in past allowed books to be released after relevant objectionable maps were taken out by the Customs authorities for destruction. In the cases cited by the learned advocate, it is directed that the maps having any objectionable material in the book may be taken out from the book and destroyed in presence of the Customs authorities. The learned advocate for the appellant has made an offer that if, in the ‘UNESCO World Heritage Atlas', there is any objectionable material, the relevant pages may be taken out and destroyed in presence of Customs authorities. The Customs authorities, on being satisfied that in the left-out part there is no objectionable material or map, may release the ‘UNESCO World Heritage Atlas' to the appellant.

Noting that the offer made by the appellant is quite reasonable and acceptable, the Bench accepted the same and directed the customs authorities to act accordingly. It was also held that instead of absolute confiscation the book should be released after removing map or any other objectionable material. Keeping in view the nature of goods and the fact that consignment is pending clearance for over a year, the Bench did not impose any redemption fine. However, the Penalty imposed was upheld.

The appeal was disposed of in above terms.

(See 2014-TIOL-1185-CESTAT-MUM)