Import restrictions govern sea shell importability despite wildlife-law objections, leaving unrestricted goods outside confiscation.

Sea shells classified under Heading 0307 were treated as freely importable because the Import Export Policy imposed no restriction or prohibition on their import. The note records that the Revenue relied on the Wild Life (Protection) Act, 1972 and the opinion of Wildlife Authorities, claiming the goods fell within Schedules I and IV, but the controlling test for importability remained the Import Export Policy rather than that opinion alone. On that basis, the goods were held not liable to confiscation and the appeal was dismissed.

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Issues: Whether the imported sea shells were prohibited goods liable to confiscation on the basis of the Wild Life (Protection) Act, 1972 and the opinion of the Wildlife Authorities, notwithstanding their classification under Heading 0307 and the absence of restriction under the Import Export Policy.

Analysis: The goods were classified under Heading 0307 of the Customs Tariff and there was no dispute on classification. The Import Export Policy did not impose any restriction or prohibition on import of such goods. The Revenue relied only on the recommendation of the Wildlife Authorities and on the plea that the goods were covered by Schedules I and IV of the Wild Life (Protection) Act, 1972. The controlling consideration for importability, however, was the Import Export Policy governing the conditions and restrictions on import and export, and on that basis the goods were not restricted or prohibited.

Conclusion: The goods were not liable to confiscation and the appeal was dismissed.

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