https://www.taxtmi.com/caselaws?id=204850 Imported sea shells classified under Heading 0307 were not restricted or prohibited under the Import Export Policy. Although wildlife authorities considered the goods covered by Schedules I and IV of the Wild Life (Protection) Act, 1972, importability depended on the applicable Import Export Policy conditions and restrictions. In the absence of a policy prohibition or restriction, the shells were not liable to confiscation. 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 Imported sea shells classified under Heading 0307 were not restricted or prohibited under the Import Export Policy. Although wildlife authorities considered the goods covered by Schedules I and IV of the Wild Life (Protection) Act, 1972, importability depended on the applicable Import Export Policy conditions and restrictions. In the absence of a policy prohibition or restriction, the shells were not liable to confiscation. Case-Laws Customs Fri, 04 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204850