Customs exemption for ivory imports requires official wildlife certification proving lawful sourcing from exporting country. The Central Government exempts ivory, ivory powder and waste under sub-heading 0507.10 from the whole of the customs duty on importation, superseding the earlier notification, provided the importer produces a certificate from designated wildlife officials confirming the goods were procured from a source authorised by the country of exportation.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for ivory imports requires official wildlife certification proving lawful sourcing from exporting country.
The Central Government exempts ivory, ivory powder and waste under sub-heading 0507.10 from the whole of the customs duty on importation, superseding the earlier notification, provided the importer produces a certificate from designated wildlife officials confirming the goods were procured from a source authorised by the country of exportation.
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