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2017 (2) TMI 1025 - AT - CustomsClassification of imported goods - Cameo Carving - classified under CTH 9601 9090 or not? - whether the goods are restricted item? - Held that: - The item which is imported Carved Shell Articles is sought to be confiscated as the same being restricted under CTH 9601. It is noticed that the WCCB authority on examination of consignment, categorically recorded that imported goods are not covered under Wild Life (Protection) Act, 1972; also that Ministry of Commerce vide notification dated 26th February 2009 covered the item Worked Coral under Free imports category. It is not in dispute that imported goods are Worked Coral - It is undisputed that the Carved Shell Articles i.e. Worked Coral has been declared as Free imports, and hence nothing survives in the order passed by the lower authorities - confiscation and penalty set aside - appeal allowed - decided in favor of appellant.
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