The permissibility of importing goods categorized as obscene is subject to uniform policy and cannot rely on subjective interpretations by customs officials.

Prathiba M. Singh, J.

1. This hearing has been done through hybrid mode.

2. The present petition has been filed, inter alia, challenging the impugned Show Cause Notice dated 11th August, 2025 and the impugned Seizure Memo dated 21st February, 2025 vide which the imported products of the Petitioner have been seized by the Customs Department on the ground that the same are prohibited from import.

3. The brief facts of the case are that the Petitioner had imported various products vide Bill of Entry dated 23rd January, 2025, including products declared as ‘Face Roller (Beauty Care Products)’ under the Customs Tariff Head No. 39269099 (hereinafter “subject imported products”). It is stated that the entire consignment was examined by the Customs officials and all other products except the subject imported products consisting of 900 units were released. However, the subject imported products were seized by the Customs Department on 21st February, 2025 on the ground that the same have been mis-declared as ‘Face Roller (Beauty Care Products)’.

4. Further to the seizure the Petitioner was issued summons to provide a statement with respect to the subject imported products. It is stated that vide letter dated 19th May, 2025 the proprietor of the Petitioner had submitted to the concerned officer that the subject import was the first import of the firm and that inadvertently the subject imported products were mis-declared. As per the Petitioner the subject imported products should have been declared as ‘Silicone Male Massager’ under Customs Tariff Head Code 90191010 which fall under the category of “Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus”. The Petitioner had also stated that it was ready to pay the differential duty as applicable.

5. Thereafter, the impugned show cause notice has been issued on 11th August, 2025 in respect of the investigation conducted against the Petitioner for misdeclaration of the subject imported products. The main allegation was that the subject imported products are sex toys, and hence, are obscene products that are prohibited from import. The relevant portion of the impugned show cause notice reads as under:

“11. In view of the foregoing, It can be established that the Items Imported by the importer are sex toys/ items meant for sexual pleasure and the items appears of obscene nature and their primary function is sexual pleasure and not massaging or therapy. Further, goods also do not fall under the category 'Beauty Care Products', as can be seen in the foregoing paras, wherein actual use of the goods as well as how they are sold and purchased in the course of trade has been described. Therefore, it appears that the items mentioned at SL. No. 19 of the Bill of Entry No. 7959606 dated 23.01.2025 appeared liable for confiscation under Section 111 (d) of the Customs Act, 1962 read with Notification No.1/1964-Customs, dated 18.01.1964 (as;” amended) and Section 294 of the Bhartiya Nyay Samhita ( BNS )”.

6. Thus, the Customs Department has seized the subject imported products in terms of Section 111 (d) of the Customs Act, 1962 (hereinafter “the Act”) read with Notification No.1/1964-Customs dated 18th January, 1964 (hereinafter “the 1964 Notification”) and Section 294 of the Bharatiya Nyaya Sanhita, 2023 (hereinafter “ BNS , 2023”).

7. The Petitioner being agg