Case law
Judgments from CESTAT, the High Courts and the Supreme Court, each summarised and linked to the provisions it applies.
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Madras High Court · 5 Nov 2025
M/S.Askar Sea Shell Merchant vs The Principal Chief Conservator Of Forests Heard The
Legal principle
Goods that are not restricted or prohibited under the Import-Export Policy cannot be confiscated under the Customs Act, and a prohibition under another statute such as the Wild Life (Protection) Act, 1972 can be invoked at import only where the applicable policy condition specifically triggers it.
Court decision
The Madras High Court allowed the writ petition and quashed the impugned proceedings dated 03.07.2025, holding that the import of 'PT' is not covered by Chapter V-B of the Wild Life (Protection) Act or Policy Condition 2 of the Import-Export Policy and therefore cannot be said to be prohibited, 'PT' being freely importable under Policy Condition 3 (CITES). However, the petitioner is not entitled to deal with the animal articles in cured or uncured form without a licence: he must apply under Section 44(3) of the 1972 Act, and if granted may deal with the goods per its conditions. Meanwhile, the goods shall be cleared from the Customs Warehouse and kept in a godown under a double-lock system (one key with the Forest Department, one with the petitioner), with storage costs borne by the petitioner.
Facts
The petitioner, a Tuticorin-based importer and trader registered with the DGFT, imported conch shells of the variety 'Pleuroploca Trapezium' ('PT') from Sri Lanka on 07.12.2024 under the Indo-Sri Lanka Free Trade Agreement (ISFTA), classified under Customs Tariff Heading 0508-00-90, filing a bill of entry with sanitary, fisheries NOC, identification, fumigation, ISFTA and origin certificates. Customs assessed the goods and collected duty of Rs.20,000, but, as the goods were animal products, referred the matter to the Wildlife Crime Control Bureau (WCCB) for a No Objection Certificate. The WCCB stated that 'PT' fell under Schedule II of the Wild Life (Protection) Act, 1972 and, invoking Section 39(3) thereof, informed Customs that wild animal articles are State property and directed the petitioner to obtain permission. An earlier order dated 24.01.2025 directing re-export to Sri Lanka was set aside by the High Court as non-speaking, but on remand the Principal Chief Conservator of Forests, after a personal hearing, rejected the petitioner's NOC request by the impugned order dated 03.07.2025, leading to this writ petition.
Key provisions
- Section 11, Customs Act, 1962 — Power to prohibit importation or exportation of goods
- Section 111, Customs Act, 1962 — Confiscation of improperly imported goods etc