2010 (12) TMI 470

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der].  - Heard both sides. 2. Revenue filed this appeal against the impugned order whereby the confiscation of goods i.e. sea shells imported by the Respondent is set aside. Revenue filed this appeal on the following grounds :- 1.      As per Import Licensing Notes (2) of the Chapter 03 'Import of Wild Animals (including their parts and products) as defined in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es and plants in India, that this Act is in no way concerned with the import or export of wild life, etc., that the lower authority misdirected himself in applying this Act to the imports made by the appellant; are not proper factually and legally. 3. Contention of Revenue is that as the goods in question are prohibited under the Wild Life (Protection) Act, 1972 therefore are liable for conf .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t Policy there is no restriction in respect of import of such goods. 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. I find that the Import Export Policy will govern the conditions restrictions of the import export of the go .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X