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2010 (12) TMI 470 - CESTAT, KOLKATAConfiscation of imported goods - Prohibited goods - 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 Wile Life (Protection) Act and the Authority recommended the confiscation of the goods hence liable for confiscation - 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 find no infirmity in the impugned order and the appeal is dismissed.
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