1. This appeal of the revenue is directed against the order dated 11 May 2023 passed by the Central Excise and Service Tax Appellate Tribunal whereby the respondent's appeal was allowed, by setting aside the order passed by the adjudicating officer (Commissioner of Customs), confiscating the goods and imposing penalties by an Order-in-Original dated 6 April 2022 passed on the show cause notice issued to the respondent.
2. The relevant facts are required to be noted: The respondent filed two bills of entries for clearance of goods described as "Caresmith Wave Body Massager". The concerned officer of the department, on examination of the goods, formed an opinion that the item, as imported by the respondent, is an "Adult Sex Toy", and therefore, was prohibited for import as per the Customs Notification No.01/1964- Customs dated 18 January 1964. On such premise, a show cause notice dated 6 January 2022 was issued to the respondent calling upon the respondent to show cause as to why such goods ought not to be confiscated and penalty imposed including on its partners.