https://www.taxtmi.com/caselaws?id=204850 Sea shells classified under Heading 0307 were treated as freely importable because the Import Export Policy imposed no restriction or prohibition on their import. The note records that the Revenue relied on the Wild Life (Protection) Act, 1972 and the opinion of Wildlife Authorities, claiming the goods fell within Schedules I and IV, but the controlling test for importability remained the Import Export Policy rather than that opinion alone. On that basis, the goods were held not liable to confiscation and the appeal was dismissed. en-us Fri, 04 Dec 2009 00:00:00 +0530 Wed, 05 Jun 2013 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204850 Sea shells classified under Heading 0307 were treated as freely importable because the Import Export Policy imposed no restriction or prohibition on their import. The note records that the Revenue relied on the Wild Life (Protection) Act, 1972 and the opinion of Wildlife Authorities, claiming the goods fell within Schedules I and IV, but the controlling test for importability remained the Import Export Policy rather than that opinion alone. On that basis, the goods were held not liable to confiscation and the appeal was dismissed. Case-Laws Customs Fri, 04 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204850