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    <title>2009 (10) TMI 47 - DELHI HIGH COURT</title>
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    <description>Import of watch straps made of ostrich, calf and alligator leather was held not to require a further Indian wildlife permit or no-objection certificate where the species had no corresponding entry under the Wild Life Protection Act, the relevant import heading treated the goods as freely importable, and valid CITES documentation had been issued by the country of origin. Omission of 25 alligator watch straps from the Bill of Entry was also held not to justify confiscation, as the omission was found to be a bona fide documentary mistake supported by prior regular imports, exporter correspondence, and the goods&#039; otherwise free importability. The tribunal&#039;s clearance order was sustained and release of the consignment on duty payment was allowed.</description>
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    <pubDate>Fri, 30 Oct 2009 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=34902</link>
      <description>Import of watch straps made of ostrich, calf and alligator leather was held not to require a further Indian wildlife permit or no-objection certificate where the species had no corresponding entry under the Wild Life Protection Act, the relevant import heading treated the goods as freely importable, and valid CITES documentation had been issued by the country of origin. Omission of 25 alligator watch straps from the Bill of Entry was also held not to justify confiscation, as the omission was found to be a bona fide documentary mistake supported by prior regular imports, exporter correspondence, and the goods&#039; otherwise free importability. The tribunal&#039;s clearance order was sustained and release of the consignment on duty payment was allowed.</description>
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      <pubDate>Fri, 30 Oct 2009 00:00:00 +0530</pubDate>
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