2016 (12) TMI 1024

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....6/11/2013 passed by the Adjudicating authority. 2. Sh. Saurabh Bagaria (Advocate) and Sh. Partho Banerjee (Advocate) appeared on behalf of the appellant Sh. Bagaria argued that Appellant received a consignment of 'Imitation Ostrich Bird Feathers' from the supplier through courier Agency 'TNT India Private Ltd' and the description in the invoice was shown as Free Trade sample for work purpose Ostrich 'Bird Feathers' and all the Customs procedures were executed by the supplier to whom the finished goods were consigned as per shipping Bill No. 4217966 dated 22/6/2011 where the description was given as 'Silk Fabrics' containing 85% or more by weigh of silk with embroidery ( beads and feathers). Learned Advocate made the bench go through the ....

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....of ostrich have not originated from the countries specified in CITES. Learned AR strongly defended the orders passed by the lower authorities. 4. Heard both sides & perused the case records. The issues involved in the present proceedings are:- (i) Whether feathers used in the making of silk fabrics, being exported by the appellant, are prohibited Ostrich feathers as per CITES? (ii) Whether appellant is liable for penalty under Sec 114 (i) & Sec 114 AA of the Customs Act 1962. 5. So for as point at Para 4 (i) above is concerned, it is observed that Ostrich feathers were receipted by the appellant from a Madrid (Spain) party M/s Charo Azcona through a courier Agency Copy of invoice dt 17/5/2011 described the goods as 'Imitation Os....

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....eathers was imported & received. The consignment of imported feathers processed through courier Agency was never got cleared by the Appellant. The documents received by the appellant from the supplier of imported goods indicated the same to be imitation ostrich bird feathers. There is no evidence on record that appellant had knowledge of prohibited nature of imported feathers. Appellant has not dealt with the feathers in the act of import. Ostrich feathers are not a prohibited item under wildlife (Protection) Act 1972, 6.1. Hon'ble Calcutta High Court in the case of Gopal Saha Vs UOI (Supra) held as follows :- "14. There is a distinction between Section 111 and Section 112 of the Act. The former provides for confiscation of improperly....