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2016 (12) TMI 1024 - AT - CustomsImposition of penalty u/s 114 (i) & Sec 114 AA of the Customs Act 1962 - Whether feathers used in the making of silk fabrics, being exported by the appellant, are prohibited Ostrich feathers as per CITES? - certificate of origin - Held that: - Ostrich is a flightless bird of African origin & all the countries specified above in CITES are African countries. If the imported feather were of imitation nature or of non African origin then supplier of the feathers was required to produce a certificate from the appropriate authorities in Spain that the same were of non prohibited nature, to honour international convention on protection of wild flora & fauna. As a signatory to CITES it is the duty of member countries to be strict while dealing with endangered plant & animal species. In the absence of any certificate of origin from the an appropriate authority it can not be said that feathers used in the silk fabrics were from non prohibited area. Export of consignment valued at ₹ 1,51,303/- has thus been correctly confiscated. Imposition of penalty - Held that: - it is observed that appellant did not play any role when the consignment of feathers was imported & received. The consignment of imported feathers processed through courier Agency was never got cleared by the Appellant - Ostrich feathers are not a prohibited item under wildlife (Protection) Act 1972 - penalty set aside. Appeal disposed off - decided partly in favor of appellant.
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