2010 (12) TMI 470

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..... s - In the main ground of the Revenue is that the Wild Life Authority is the Competent Authority to implement Wile Life (Protection) Act and the Authority recommended the confiscation of the goods hence liable for confiscation - Find that the Import Export Policy will govern the conditions restrictions of the import export of the goods and as per the Import Export Policy the goods as classifiable .....

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..... thority to implement the said Act, on examination of goods, recommended the goods for confiscation, as import of the above species is prohibited as per Import Policy for violation of Wild Life (Protection) Act, 1972. Necessary action to be taken against the party was also recommended. 3. The observations of Commissioner of Customs (Appeals) in Order-in-Appeal No. KOL/CUS/CKP/421/08 dated 21 .....

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..... Life (Protection) Act, 1972 hence are prohibited. 5. The contention of the Respondent is also that goods covered under Schedules 1 and 4 of the Wild Life Act and are classifiable under 0307 of the Tariff Headings are not prohibited as per Import Export Policy. The contention is also that Wild Life (Protection) Act prohibits only hunting of wild animals specified therein within India only. 6. .....

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