2010 (12) TMI 470

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...., Advocate, for the Respondent. [Order].  - Heard both sides. 2. Revenue filed this appeal against the impugned order whereby the confiscation of goods i.e. sea shells imported by the Respondent is set aside. Revenue filed this appeal on the following grounds :- 1.      As per Import Licensing Notes (2) of the Chapter 03 'Import of Wild Animals (inclu....

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....) Act, 1972 'regulates wild life and other species and plants in India, that this Act is in no way concerned with the import or export of wild life, etc., that the lower authority misdirected himself in applying this Act to the imports made by the appellant; are not proper factually and legally. 3. Contention of Revenue is that as the goods in question are prohibited under the Wild Life (P....