Per S.S. Kang : Heard both sides.

2. Revenue filed this Appeal against the impugned order whereby the goods i.e. seashells 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 the Wild Life (Protection) Act, 1972 is prohibited.

2. The Wild Life Authorities the competent authority 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 W L (P) Act' 72. Necessary action to be taken against the party was also recommended.

3. The observations of Commissioner of Customs (Appeal) in Order-in-Appeal No. KOL/CUS/CKP/421/08 dated 21.11.2008 that there is no restriction on import of such seashells, leave apart prohibition; that the appellant could import these goods without any restriction or license; that Wild Life (P) Act' 72 regulates wild life and other species 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 72 therefore are liable for confiscation.

4. The contention is that Revenue wants to confiscate the goods on the ground that the goods in question are covered under Schedule 1 4 of Wild Life (Protection) Act 72 hence are prohibited.

5. The contention of the Respondent is also that goods covered under Schedule 1 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. I find the Revenue is only relying upon the opinion given by the Wild Life Authorities. I find that the goods in question are classifiable under 0307 of the Customs Tariff regarding which there is no dispute and as per Import Export 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 Wild 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 goods and as per the Import Export Policy the goods as classifiable are not restricted or prohibited goods hence I find no infirmity in the impugned order and the Appeal is dismissed.