Customs Called Out for Confusing Massagers with Sex Toys!
20 March 2024
Business Laws >> Business & Commercial Law | Customs & Central Excise >> Corporate Law
In a recent case, the Bombay High Court dealt with the question of whether "Caresmith Wave Body Massagers" should be classified as "adult sex toys" and banned from import. The Commissioner of Customs, citing a Customs Notification prohibiting obscene articles, argued that the massager could be used for sexual purposes and hence deemed obscene. However, the importer challenged this classification, and the Central Excise and Service Tax Appellate Tribunal (CESTAT) sided with them.
Customs Notification and Obscenity:
The crux of the issue revolved around Customs Notification No. 01/1964-Customs, which prohibits the import of obscene articles. The Commissioner argued that the massager fell under this category based on Section 292 of the Indian Penal Code's definition of obscenity. The CESTAT, however, disagreed with this interpretation. They pointed out that the notification employs the principle of ejusdem generis, which means similar things should be grouped together. In this case, the listed items in the notification - books, pamphlets, paintings etc. - are vastly different from body massagers.
Imagination vs. Legal Classification:
The Tribunal further criticized the Commissioner's reliance on personal imagination and the potential use of the product for import classification. They emphasized that body massagers are freely available for purchase within India, highlighting the inconsistency in prohibiting their import based on potential misuse.
Conclusion:
In the end, the CESTAT's decision in favor of the importer prevailed. The appeals filed by the Customs Department were dismissed, paving the way for the import of these body massagers.
Key Takeaways
This case underscores the importance of clear and objective criteria in customs classification. It also highlights the limitations of relying on subjective interpretations and potential misuse of products to restrict import. The decision ensures that legitimate goods like body massagers are not unfairly categorized and banned from entering the country.