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M/s Diatrends Jewellery Pvt Ltd Versus Commissioner of Customs (CSI Airport) , Mumbai

2017 (2) TMI 1025 - CESTAT MUMBAI

Classification 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 Febr .....

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d Misc. Order No. M/85843/ 2017-WZB/SMB - Dated:- 27-1-2017 - Shri M V Ravindran, Member (Judicial) Shri Ranjeet Singh, Advocate with Ms Ekta Pandey, Advocate for Appellants Shri V R Reddy, Assistant Commissioner (AR) for Respondent ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No. MUM-CUSTM-APSC-APP-717 & 718-15-16 dated 16th March 2016. 2. Briefly stated, the appellant had imported 39 pieces of Cameo Carving valued at ₹ 2,30,433/- from Italy by classifying t .....

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are made is neither covered under the Wildlife (Protections) Act, 1972 nor banned. Accordingly, adjudicating authorities found that the import of the impugned goods are restricted which can be imported only against a specific import license and as importer failed to produce the required licence, the impugned goods were confiscated under Section 111(d) of the Customs Act 1962 with an option to redeem on payment of fine of ₹ 50,000/- under Section 125 of Customs Act 1962 also imposed penalt .....

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ime Control Bureau (WCCB) the competent authority to implement of the said Act would have never given a no objection certificate for the import. The first appellate authority did not agree to the contention raised by the appellant and upheld the Order-in-Original. 4. Learned Counsel would draw our attention to the Bills of Entry and noting of WCCB on the Bills of Entry which stated that items imported i.e. Cameo Carving are neither covered under Wild Life (Protection) Act, 1972 nor covered under .....

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