“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”
Dated: 26.03.2025
Bombay High Court Clarifies Caresmith Wave Body Massager Not an Obscene Item
In a significant ruling, the Bombay High Court recently dismissed an appeal by the Commissioner of Customs, affirming that the “Caresmith Wave Body Massager” imported by Doc Brown Industries LLP cannot be classified as an obscene item or “adult sex toy.” The Court criticized the customs department’s approach, emphasizing that categorization of imported goods must adhere strictly to legal standards rather than subjective interpretations.
- Case Background:
- Doc Brown Industries LLP imported a product named “Caresmith Wave Body Massager”.
- Customs authorities classified these items as “Adult Sex Toys,” labelling them as obscene and prohibited under Customs Notification No. 01/1964.
2. Customs Department’s Argument:
- Customs officers relied on subjective interpretations, consumer reviews, and expert opinions suggesting the product could potentially serve as an adult toy.
3. Observations by the Court:
- The Court strongly criticized the customs authority for its subjective, imaginative, and speculative interpretation.
- Expert opinions established the primary function as a legitimate body massager despite acknowledging the product could hypothetically have alternative uses.
- The Court emphasized that a product’s hypothetical alternative use cannot form the basis of classifying goods as prohibited.
4. Tribunal and High Court’s Decision:
- Both the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) and the Bombay High Court ruled against Customs, setting aside the confiscation and penalties.
- The High Court dismissed the Customs Department’s appeal, affirming the Tribunal’s decision.
5. Key Legal Clarifications:
- Goods must be classified based on their primary, intended, and marketed use rather than speculative or alternative uses.
- The interpretation of “obscene items” under customs law must strictly adhere to clear legal definitions and not personal or subjective views.
6. Final Outcome:
- The High Court dismissed the Customs’ appeal, allowing Doc Brown Industries LLP to import the massagers without restrictions or penalties.
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Source: Bombay High Court
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1. The views expressed are based on the interpretation of the relevant information/documents, applicable law, and government policy and there is no assurance that a court or tribunal or regulatory body or other governmental authority may not interpret it differently.
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