1985 (9) TMI 218 - AT - Customs

Summary

Issues:
1. Interpretation of Customs Act regarding valuation of imported goods.
2. Application of Import (Control) Order, 1955 and related laws on import of parrots.
3. Compliance with the Convention on International Trade in Endangered Species of Wild Fauna and Flora.
4. Determination of whether parrots were imported as pets or for commercial purposes.
5. Validity of absolute confiscation of parrots by the Additional Collector of Customs.

Analysis:
1. The case involved a Revision Petition transferred to the Appellate Tribunal concerning the valuation and clearance of 15 parrots imported as unaccompanied baggage. The dispute arose when the appellant contested the assessed value of the parrots and the subsequent confiscation order issued by the Assistant Collector of Customs, Delhi.

2. The Tribunal considered the application of the Import (Control) Order, 1955 and related laws governing imports, particularly focusing on the prohibition and restrictions imposed on the import of certain goods. The appellant argued against the confiscation, stating that the parrots were not covered under the Convention on International Trade in Endangered Species and were permissible under Baggage Rules.

3. The Tribunal analyzed the compliance with the Convention on International Trade in Endangered Species of Wild Fauna and Flora, emphasizing the expert opinion obtained regarding the species of the imported parrots. The Additional Collector modified the order to absolute confiscation based on the violation of import restrictions under the relevant laws.

4. The issue of whether the parrots were imported as pets or for commercial purposes was pivotal in the case. The appellant's claim that the parrots were brought for breeding and local sale was countered by the Tribunal's observation that the import was unauthorized and required an import license, which the appellant did not possess.

5. Ultimately, the Tribunal upheld the absolute confiscation of the parrots by the Additional Collector of Customs, Delhi, based on the findings related to the import prohibition, lack of necessary licenses, and the commercial intent behind the import. The appeal was rejected, affirming the validity of the confiscation order.