TMI Blog2017 (2) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... eing 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 u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted 39 pieces of Cameo Carving valued at ₹ 2,30,433/- from Italy by classifying the same under Customs Tariff Heading 9601 9090 vide bill of entry no. 527692 dated 14.12.2013. On examination, the goods were found with shells, accordingly, the goods were forwarded to Wildlife Crime Control Bureau to determine if there is any restriction/prohibition of the impugned goods. The WCCB authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant filed an appeal before the first appellate authority and submitted that despite the classification of the products under CTH 9601 and are restricted but does not require license; that the onus is on department to prove that a specific import license was required. He also stated that the imports would have been prohibited under Wild Life (Protection) Act, 1972, then the Wild Crime Cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tricted ) . 5. On careful consideration of the submission made by both sides, I find that the live consignment of these goods are pending clearance and for the clearance of the goods the miscellaneous application for early hearing is filed by the appellant, the early hearing application is allowed. The item which is imported Carved Shell Articles is sought to be confiscated as the same being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declared as Free imports, and hence nothing survives in the order passed by the lower authorities. Accordingly, confiscation ordered by the lower authorities under Section 111(d) of the Customs Act, 1962, consequent-penalty is also set aside and the lower authority is directed to release the consignment forthwith. The impugned order is set aside and appeal is allowed. ( Operative portion of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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