Controlled imports without a valid licence: parrots brought in for breeding and sale were held liable to absolute confiscation.

Import of parrots as unaccompanied baggage without an import licence was treated as unauthorised because the controlled import regime under the Imports & Exports (Control) Act, 1947 and the Imports (Control) Order, 1955 restricted such goods. The policy permitted wild or zoo animals and birds only for recognised zoos and subject to CITES conditions, and the claimed description of the parrots as pets or baggage was rejected because the admitted purpose was breeding and local sale. In the absence of a valid import licence or CCP, the import breached the restriction framework and the absolute confiscation of the parrots was upheld.

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Issues: Whether the import of parrots as unaccompanied baggage without an import licence was unauthorised and liable to absolute confiscation.

Analysis: The import-control framework under Section 3 of the Imports & Exports (Control) Act, 1947 empowered restrictions on imports through the Imports (Control) Order, 1955. The goods in question fell within the controlled import schedule, and the relevant import policy permitted import of wild or zoo animals and birds only for recognised zoos and subject to the Convention on International Trade in Endangered Species. The claimed description of the parrots as pets or baggage was not accepted, as the admitted purpose was breeding and local sale, showing a commercial import. In the absence of a valid import licence or CCP, the import was in breach of the restriction regime and the goods were liable to confiscation.

Conclusion: The import was held to be unauthorised and the absolute confiscation of the parrots was upheld in favour of Revenue.

Ratio Decidendi: Where a controlled or banned import is brought in without the requisite licence and the import policy restricts such goods to specified permitted categories, the import is unauthorised and confiscation is justified.

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