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TMI Blog2015 (4) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... ty in the order as regards the confiscation of the goods. However, the valuation of the goods of ₹ 3,11,800/- and penalty imposed is ₹ 1 lakh which appears to be higher side. Considering the value of the goods and considering overall facts and circumstances of the case, I am of the view that the appellant deserves reduction in the penalty and therefore I reduce the penalty from ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessable value of ₹ 15,87,034/-. On examination 184 kg of shell buttons were also found. The bill of entry was assessed and the importer was asked to provide due clearance from Wildlife Crime Control Bureau. As regard the declared shell buttons, however the Wildlife Crime Control Bureau reported that these buttons are made of sea shell known as Torches Nilotius which shells is prohibit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used the record. 5. The goods in question is made of Sea shell known as Troches Nilotius which is listed in schedule IV of Wildlife (P) Act 1972 and import of these shells is prohibited as per provisions of EXIM Policy. The Ld. Commissioner (Appeals) has upheld the order of the original authority on the findings which is reproduced below: I find that since penalty amount is already paid, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not find any infirmity in the order as regards the confiscation of the goods. However, the valuation of the goods of ₹ 3,11,800/- and penalty imposed is ₹ 1 lakh which appears to be higher side. Considering the value of the goods and considering overall facts and circumstances of the case, I am of the view that the appellant deserves reduction in the penalty and therefore I reduce t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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