TaxTMI 
TaxTMI 
1985 (9) TMI 218
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....odified the order of the Assistant Collector, Air Customs, New Delhi. This Revision Petition has since been transferred for being dealt with as an appeal before this Tribunal. 2. The facts of the case are that the appellant arrived in Delhi from Singapore on 31-12-1979. He sought clearance of 15 parrots as his unaccompanied baggage. The Customs Officers consulted the Director, Delhi Zoo and appraised the assessable value of the parrots at Rs. 15,460 c.i.f. This valuation was contested by the appellant who stated that he had purchased the parrots at Singapore for US $ 100 only but that he did not have any receipt. He requested that the case be adjudicated without the issue of show cause notice. The parrots were assessed to duty at the app....
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....ny list of the Convention and that since he had declared items before the Customs Officers and the case having been adjudicated, there was no justification for reviewing the case. The Addl. Collector called upon the Inspector of Wild Life Preservation for his expert opinion as regards to the nature and species of the birds and it was observed by him that 3 out of the 15 birds'were covered by Appendices I and II and 1 bird by Appendix III. He held that there was no doubt that the parrots intended for commercial purposes, as distinct from pet animals allowable as baggage, could not be imported without the cover of an import licence, and, by virtue of Section 3(2) of the Imports & Exports (Control) Act, infringements of the provisions of Impor....
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....onvention. He stated that the appellant had already paid the duty on the parrots. 5. Shri S. Chatterjee, the learned JDR appearing for the Department pointed out that the Import Policy at the relevant time was contained in para 76 of the Policy for the period 1979-80 which read as follows : "76. Import of wild/zoo animals and birds will be allowed, both on the basis of barter and purchases, by Government recognised zoos for zoological purposes only. Such imports will be subject to the provisions of the Convention on International Trade in Endangered Species of Wild Fauna and Flora." He pointed out that import could take place only within the framework of this provision and it was otherwise banned. Since the appellant had not p....
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....herefore, the inclusion of even fowls and ducks in the Schedule and the scope of the Heading "Other live animals" given in the CCCN, which serves as a guide for interpreting Customs Tariff, as the Tariff largely follows this Nomenclature, and hence has persuasive value, it becomes clear that parrots would be covered under Schedule I to the Imports (Control) Order, 1955 and in the relevant Import Policy issued under that Order, at para 76 therto, it has been laid down that import of wild/zoo animals and birds is allowable to Government recognised zoos for zoological purposes only, subject to the Convention on International Trade in Endangered Species. 7. From the above discussions, it follows that the prohibition on import under the ....