2010 (7) TMI 463

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.... paragraph 8 :- I.       Whether the learned Tribunal erred in law in dismissing the appeal filed by the appellants, without considering that as per Licensing notes (2) of Chapter 03 of the Foreign Trade (Import Policy), import of wild animal including their parts and products was prohibited under the law? II.      Whether the learned Tr....

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....ny other law in force, liable to confiscation? IV.    Whether the Learned Tribunal erred in holding that the goods imported that the sea shells were not restricted as per the Import, Export policy which will govern the import and export of good, without considering the provisions of Section 11 and Section 111(d) of the Customs Act, 1962? V.      Whethe....

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.... are classifiable under 0307 of the Customs Tariff regarding which there is no dispute and as per Import Export Policy there is no restriction of import of  such goods. The Revenue wants the recommendation for confiscation of the goods made by the competent authority should be enforced. Learned Tribunal in our view has rightly held that recommendation is not the governing factor to decide whe....