Wildlife import restrictions and unchallenged re-export order barred later confiscation and penalty claims on crocodile-leather goods.

Imported crocodile-leather goods attracted confiscation issues only in relation to the species expressly covered by the Wildlife (Protection) Act, 1972; Crocodylus porosus was within the prohibited schedule, while the other varieties were not. The original adjudication had permitted re-export without ordering confiscation, and that part of the order was not challenged. In that setting, the Revenue could not later seek confiscation and penalty through appeal. The impugned order was sustained and the confiscatory and penal consequences sought by the Revenue were rejected.

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Issues: Whether the Revenue could seek confiscation and penalty in respect of imported crocodile-leather goods when the order-in-original permitting re-export without confiscation had not been challenged and only part of the imported varieties were covered by the Wildlife (Protection) Act, 1972.

Analysis: The imported articles were of different crocodile varieties. The statutory schedule under the Wildlife (Protection) Act, 1972 covered only Crocodylus porosus among the varieties in dispute, while the other varieties were not within the prohibited entry. The Tribunal also noted that the order-in-original had allowed re-export and had not ordered confiscation, and that the Revenue had not challenged that part of the original adjudication before the appellate authority. In such circumstances, the Revenue could not later seek confiscation of the goods through its appeal.

Conclusion: The Revenue's plea for confiscation was not maintainable and the appeal failed.

Final Conclusion: The impugned order was sustained and the Revenue's appeal was rejected, leaving the assessee free from the confiscatory and penal consequences sought by the Revenue.

Ratio Decidendi: Where the original adjudication permitting re-export without confiscation is not challenged, the Revenue cannot later seek confiscation in appeal, especially when only the statutorily listed species are prohibited and the others are outside the prohibition.

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