https://www.taxtmi.com/caselaws?id=203178 Imported seashells were treated as classifiable under heading 0307, and on that factual basis the import policy did not impose any restriction on their import. The recommendation of the wildlife authority was held not to be the governing factor for deciding confiscability under customs law. As the goods were not shown to be prohibited or restricted, no substantial question of law arose for admission of the appeal, and the appeal was not entertainable. en-us Fri, 02 Jul 2010 00:00:00 +0530 Wed, 11 May 2011 09:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203178 Imported seashells were treated as classifiable under heading 0307, and on that factual basis the import policy did not impose any restriction on their import. The recommendation of the wildlife authority was held not to be the governing factor for deciding confiscability under customs law. As the goods were not shown to be prohibited or restricted, no substantial question of law arose for admission of the appeal, and the appeal was not entertainable. Case-Laws Customs Fri, 02 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203178