Pretty sure it's listed as min level 25 because the goblins are about that level and so whoever edited the wiki thought you'd need to be that level to do the quest. However you can probably turn them in at a lower level if you can get the ears.
In fact I'm pretty sure most if not every quest in the game can be done at any level (it's just that some rewards are items that can't be used until you're higher level).
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