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2010 (8) TMI 905 - CESTAT MUMBAIAbsolute confiscation of prohibited goods - Wallet - confiscation of non-offending goods - Held that:- The appellant has imported several items which were packed individually. As per invoice, each item as shown separately and the wallets which were found to be confiscated absolutely. The lower authorities has erred in holding the whole of the goods are liable for confiscation as the wallets in question were separately identifiable in the consignment itself - confiscation of the non-offending goods is not correct. Absolute confiscation of the wallets - Held that:- Section 49B of Wild Life (Protection) Act, 1972 which deals with the prohibition of items mentioned in Schedule I and as per Schedule I, there is prohibition on dealings in trophies, animals articles, etc. Therefore, it is essential to obtain NOC from the Wild Life Regional Officer which the appellants had failed to obtain, which amounts to the imported wallets are the prohibited goods - absolute confiscation upheld. Whether these wallets in question can be allowed to be re-exported or not? - Held that:- As the customs cannot allow these wallets in India at all and they have to destroy the same. As it can be used in the country of origin, in that situation the re-export of these wallets is allowed - no redemption fine is imposable on the re-export of these wallets. Penalties u/s 112 of FA - Held that:- As the appellant has imported prohibited goods without any NOC from the Wild Life Regional, the penalty on the appellant is correctly imposed by the lower authorities - penalty upheld. Appeal allowed in part.
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