9911796707
TMI Blog2010 (7) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... confiscated or not - provision of the Import Export Policy Learned Tribunal found that there was no restriction of the import export of the goods, and as per Import Export Policy goods are classified were not restricted or prohibited goods – Commissioner also taken same view - Decided in favor of assessee. - 7 of 2010 - - - Dated:- 2-7-2010 - Kalyan Jyoti Sengupta and Kanchan Chakraborty, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Protection) Act, 1972 were prohibited and thus liable to confiscation? III. Whether the learned Tribunal erred in holding that the department was acting on the recommendation of the wild life Authorities, inasmuch as, the learned Tribunal failed to take in consideration Section 111(d) of The Customs Act, 1962 which makes any goods imported contrary to any prohibition imposed by/or under Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. We have heard Smt. Sarkar in this matter. We have gone through the impugned judgment and order of the Learned Tribunal. We are of the view no question of law not to speak of substantial question of law is involved in this matter. Hence, we are not inclined to deal with this appeal with reasons as follows :- Learned Tribunal on fact found that the goods in question are classifiable under 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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