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TMI Blog2017 (2) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... ldlife Act and are prohibited. The order-in-original permitted re-export of these items. No confiscation was ordered in order-in-original. The Revenue had not challenged the said order before the Commissioner (Appeals). Thus, the Revenue cannot now seek confiscation of these goods. Appeal rejected - decided against Revenue. - C/86143/16 And C/MA(Ors)/99868/16 - A/85114/17/CB And M/85115/17/CB - Dated:- 3-1-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. SJ Sahu, Asst. Comm. (AR) for appellant Shri. Anil Balani, Advocate for respondent Per: Raju 1. The appellant, M/s. Luxury Lifestyle Trading India Pvt. Ltd. had imported briefcases, shoes, belts, etc. made of crocodile leather. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the relevant schedule of Wild Life (Protection) Act,1972 is completely prohibited and is also punishable offence under Section 51 of the Wildlife (Protection) Act, 1972. It was argued that Section 49B of the Wild Life (Protection) Act,1972 and the provision of ITC (HS) import policy the goods become liable to absolute confiscation under Section 111 (d) of the Customs Act, 1962 and import become liable for penal action under Section 112 (b) and (i) of the Customs Act, 1962. The learned AR relied on the decision of the Tribunal in the case of Dia Precious Jewellery Pvt. Ltd. - 2014 (313) ELT 243 (Tri-Mum) wherein the wallets made from Python skin for which Wild Life Regional Office refused to give NOC held that python reticulates bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Including the Estuarine or salt water crocodile) (Crocodilus porosus and Crocodilus palustris). It is clear from the above entry that Crocodilus Porosus and Crocodilus palustris varieties only are covered and not the imported one i.e. Mississipiens. In regard to Ostrich and Calf, there are no entries at all under the Wild Life Protection Act. It is, thus, clear that the three varieties of straps under import were not subject to any restriction for import under the Wild Life Protection Act. Import Trade Control Schedule mentions watch strap under entry 91132090. Items under that entry are freely importable. Thus, the lower authorities were clearly in error in treating the instant import as in violation of Wild Life Protection Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f crocodiles of variety at Sl.No.2 and 3 above is not under challenge. 6. In the case of Entrack International Trading (P) Ltd. (supra) also the goods were not considered prohibited as the same were not listed in Wildlife Act. In the instant case goods made from crocodiles of variety at Sl.No.1 are covered by Wildlife Act and are prohibited. 7. It is seen that order-in-original permitted re-export of these items. No confiscation was ordered in order-in-original. The Revenue had not challenged the said order before the Commissioner (Appeals). Thus, the Revenue cannot now seek confiscation of these goods. 8. In view of the above, Revenue s appeal is rejected. Stay application is also disposed off. (Pronounced in Court on 3/1/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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