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Issues: (i) Whether the imported watch straps made of ostrich, calf and alligator leather were covered by the Wild Life (Protection) Act, 1972 and liable to confiscation for want of CITES import permit and wildlife clearance.
Analysis: The imported alligator leather was found to be of a variety not covered by Schedule I of the Wild Life (Protection) Act, 1972, which referred only to the specified crocodile species. Ostrich and calf leather were not shown to fall within any entry under the Act. Since the goods were not prohibited under the wildlife law, the absence of the cited permits did not sustain confiscation.
Conclusion: The confiscation and penalty were unsustainable and the finding of violation was set aside in favour of the assessee.
Final Conclusion: The import was held to be outside the scope of the wildlife prohibition relied upon by the lower authorities, and the consignment was directed to be released on customs duty assessment.
Ratio Decidendi: Goods can be confiscated for wildlife law violation only when the imported species falls within the statutory schedule; where the species is not covered, confiscation on that basis cannot stand.