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Issues: (i) Whether import of the watch straps required clearance from the Indian wildlife authorities notwithstanding production of a CITES certificate; (ii) Whether the 25 watch straps not shown in the Bill of Entry were liable to confiscation.
Issue (i): Whether import of the watch straps required clearance from the Indian wildlife authorities notwithstanding production of a CITES certificate.
Analysis: The imported straps were made of species not shown to be covered by the Indian wildlife schedule, and the goods were otherwise freely importable under the relevant import trade classification. Where the country of origin had issued CITES certification permitting export and the species were not shown to attract domestic wildlife restriction, insistence on an additional import permit or no-objection certificate from Indian wildlife authorities was unwarranted on the facts of the case.
Conclusion: The requirement of separate clearance from the Indian wildlife authorities was not attracted.
Issue (ii): Whether the 25 watch straps not shown in the Bill of Entry were liable to confiscation.
Analysis: The omission was found to be a genuine mistake attributable to the supplier's failure to reflect the relevant delivery note in the airway bill. The goods were otherwise freely importable, the amount involved was small, and the explanation was supported by correspondence showing the omission was inadvertent rather than clandestine.
Conclusion: The 25 watch straps were not liable to confiscation on the facts.
Final Conclusion: The import was held to be permissible on the facts, and the confiscation order was set aside, leaving the respondent entitled to clear the goods on payment of duty.
Ratio Decidendi: Where imported goods are not shown to fall within the domestic wildlife restrictions and are accompanied by valid CITES certification from the country of origin, a further Indian wildlife import permit is not required merely because the goods are animal-derived; a bona fide, inadvertent non-declaration of a small quantity does not by itself justify confiscation when the goods are otherwise freely importable.