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2017 (2) TMI 139 - CESTAT MUMBAIConfiscation - Import of prohibited item - 6 articles made of “Crocodylus Porosus leather” - “Crocodylus Porosus” is listed in Schedule-I of Wild Life (Protection) Act, 1972 and as per the provisions of import policy, import of wild animal and its parts/products are prohibited - Held that: - reliance placed in the case of Entrack International Trading (P) Ltd. [2005 (5) TMI 226 - CESTAT, NEW DELH], where it was seen that the crocodiles of variety at S.No.2 & 3 are not covered by wildlife Act. However, Sl.No.1 of the list is covered - In the instant case goods made from crocodiles of variety at Sl.No.1 are covered by Wildlife Act and are prohibited. The order-in-original permitted re-export of these items. No confiscation was ordered in order-in-original. The Revenue had not challenged the said order before the Commissioner (Appeals). Thus, the Revenue cannot now seek confiscation of these goods. Appeal rejected - decided against Revenue.
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