https://www.taxtmi.com/caselaws?id=302409 Immunity under a voluntary disclosure scheme protects timely declarants from later inquiry into the ownership, possession, trade, transport, breeding, keeping, buying, selling, or exhibition of the declared exotic live species stock, because post-declaration scrutiny would undermine the scheme's purpose of encouraging disclosure and creating a unified record. The advisory's limited scope was also examined against the CITES framework, which permits stricter domestic measures and regulation of species beyond the appendices; however, any enlargement of the advisory remains within the respondent's policy discretion. Timely declarants are therefore protected, while expansion of coverage was left for consideration without a mandatory direction. en-us Fri, 23 Oct 2020 00:00:00 +0530 Tue, 24 May 2022 10:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302409 Immunity under a voluntary disclosure scheme protects timely declarants from later inquiry into the ownership, possession, trade, transport, breeding, keeping, buying, selling, or exhibition of the declared exotic live species stock, because post-declaration scrutiny would undermine the scheme's purpose of encouraging disclosure and creating a unified record. The advisory's limited scope was also examined against the CITES framework, which permits stricter domestic measures and regulation of species beyond the appendices; however, any enlargement of the advisory remains within the respondent's policy discretion. Timely declarants are therefore protected, while expansion of coverage was left for consideration without a mandatory direction. Case-Laws Indian Laws Fri, 23 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302409