Import restriction on seashells held absent where goods were classifiable under heading 0307 and not shown prohibited.

Imported seashells were treated as classifiable under heading 0307, and on that factual basis the import policy did not impose any restriction on their import. The recommendation of the wildlife authority was held not to be the governing factor for deciding confiscability under customs law. As the goods were not shown to be prohibited or restricted, no substantial question of law arose for admission of the appeal, and the appeal was not entertainable.

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Issues: Whether the appeal raised any substantial question of law for admission, and whether the imported seashells were prohibited or restricted goods liable to confiscation under the customs law and the import policy.

Analysis: The imported goods were found to be classifiable under heading 0307, and on that factual basis the import policy did not place any restriction on their import. The recommendation of the wildlife authority was held not to be the governing factor for deciding confiscability. In the absence of any restriction under the import policy and with the goods not shown to be prohibited, no question of law, much less a substantial question of law, arose for admission of the appeal.

Conclusion: The appeal was not entertainable and was dismissed.

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