2005 (5) TMI 226 - AT - Customs

Summary

Issues: Violation of CITES and Wild Life Protection Act, Confiscation of imported watch straps, Availability of necessary permits, Applicability of Wild Life Act provisions

In this case, the appellant imported watch straps made of Ostrich, Calf, and Alligator leather from Switzerland, with a value of approximately Rs. 11 lakhs. The consignment was confiscated due to the absence of CITES Import Permit and No Objection Certificate from the Wild Life Officer. The tribunal noted that the Wild Life Act provisions were applicable, requiring specific permits for importation. The absence of these permits led to the adjudication and subsequent confiscation of the goods. A personal penalty of Rs. 2,50,000 was also imposed. The appeal challenged this order, arguing that the confiscation was based on the violation of CITES and the Wild Life Protection Act. However, upon detailed examination, it was found that the Alligator leather imported was not covered by the Act's provisions, as it belonged to a different variety not listed under the Act. Additionally, there were no specific entries for Ostrich and Calf leather under the Wild Life Protection Act, indicating that the importation of these items did not violate any restrictions. The tribunal concluded that the lower authorities erred in treating the import as a violation of the Wild Life Protection Act and CITES. Therefore, the tribunal set aside the impugned order, directing the return of the consignment to the appellant after customs duty assessment, as the confiscation was deemed illegal under the mentioned provisions. The appeal was allowed, and the judgment was pronounced in open court.