Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Court upholds exclusion of exotic animals from Wildlife Act, allows domestic trade</h1> <h3>Dinesh Chandra Versus U.O.I. Thru Addl. Prin. Chief Conservator Of Forest (C), Lko&Ors</h3> Dinesh Chandra Versus U.O.I. Thru Addl. Prin. Chief Conservator Of Forest (C), Lko&Ors - TMI Issues Involved:1. Implementation of CITES provisions in India.2. Amendments to the Wildlife (Protection) Act, 1972 and Customs Act, 1962.3. Regulation of domestic trade, possession, and breeding of exotic animals/birds.4. Collection of breeding, trade, and census data of exotic animals/birds.5. Jurisdiction and enforcement by Customs and Wildlife Authorities.Issue-wise Detailed Analysis:1. Implementation of CITES Provisions in India:The petitioner sought directions for the Central Government to implement CITES provisions and amend relevant statutes to enable the seizure, confiscation, regulation, restriction, and prohibition of domestic trade, possession, and breeding of exotic animals/birds. The court noted that India is a signatory to CITES, which aims to ensure that international trade in wild animals does not threaten their existence. However, CITES itself does not prohibit stricter domestic measures, and thus, there is no bar to enacting strict provisions for domestic trade and possession of exotic animals/birds.2. Amendments to the Wildlife (Protection) Act, 1972 and Customs Act, 1962:The petitioner argued that the Wildlife (Protection) Act, 1972 does not cover exotic animals/birds, leading to unregulated domestic trade and breeding. The court observed that the Wildlife (Protection) Amendment Bill, 2013, which proposed to regulate the possession, breeding, and domestic trade of exotic species, was introduced but never enacted into law. The court emphasized that legislative intent and decisions of the government cannot be interfered with in writ jurisdiction, and no direction can be issued to the government to amend the Wildlife (Protection) Act, 1972 or the Customs Act, 1962.3. Regulation of Domestic Trade, Possession, and Breeding of Exotic Animals/Birds:The court acknowledged that domestic trade, possession, and breeding of exotic animals/birds within India are not governed or restricted by the Wildlife (Protection) Act, 1972. The Customs Act, 1962, and Foreign Trade Policy regulate only international trade. The court noted that there is no requirement to maintain statutory records of possession, acquisition, storage, captive breeding, and domestic trade of exotic animals/birds within India under the existing legal framework.4. Collection of Breeding, Trade, and Census Data of Exotic Animals/Birds:The petitioner sought directions for the collection of breeding, trade, and census data of exotic animals/birds to ascertain their status. The court noted that the petitioner relied on various documents, including the CITES Annual Report and instructions from the Ministry of Environment, Forest & Climate Change, to highlight the lack of jurisdiction and control over exotic animals/birds. However, the court did not find merit in issuing directions for data collection, as it falls within the domain of the executive.5. Jurisdiction and Enforcement by Customs and Wildlife Authorities:The court clarified that at the point of import/export, Customs/DRI officers have jurisdiction to detect and prevent smuggling of live animals and birds, subjecting violators to penal and confiscatory provisions under the Customs Act, 1962. However, the enforcement of CITES provisions within India is carried out by State/UT Wildlife Departments under the Wildlife (Protection) Act, 1972. The court emphasized that there is no statutory presumption that all exotic animals/birds in India are smuggled, and mere possession or acquisition does not invite penal consequences under the Customs Act, 1962.Conclusion:The court dismissed the petition, stating that the Central Government's decision to keep exotic animals/birds out of the purview of the Wildlife (Protection) Act, 1972, and permit their domestic trade, possession, and breeding cannot be interfered with in writ jurisdiction. The court also highlighted that there is no restriction on domestic trade, keeping, captive breeding, buying, selling, and exhibiting exotic animals/birds within India under the existing legal framework.

        Topics

        ActsIncome Tax
        No Records Found