https://www.taxtmi.com/caselaws?id=54892 Imported watch straps made of ostrich, calf and alligator leather were examined against the Wild Life (Protection) Act, 1972 and CITES-related import controls. The alligator leather was found to be from a species not covered by Schedule I, which referred only to specified crocodile species, while ostrich and calf leather were not shown to fall within any statutory entry. Because the goods were not prohibited under the wildlife law, the absence of a CITES import permit and wildlife clearance could not justify confiscation or penalty, and the consignment was directed to be released on customs duty assessment. en-us Tue, 31 May 2005 00:00:00 +0530 Fri, 22 Oct 2010 15:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54892 Imported watch straps made of ostrich, calf and alligator leather were examined against the Wild Life (Protection) Act, 1972 and CITES-related import controls. The alligator leather was found to be from a species not covered by Schedule I, which referred only to specified crocodile species, while ostrich and calf leather were not shown to fall within any statutory entry. Because the goods were not prohibited under the wildlife law, the absence of a CITES import permit and wildlife clearance could not justify confiscation or penalty, and the consignment was directed to be released on customs duty assessment. Case-Laws Customs Tue, 31 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54892