TaxTMI 
TaxTMI 
2020 (7) TMI 750
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....r. Raj Kumar Singh, learned counsel appearing for the respondents submitted that the petition merits dismissal. Immunities have earlier been promised under various 'voluntary disclosure schemes' to declarants availing respective schemes, during the limited period provided therein. According to him, no such directions as sought by the petitioner would be justified, and that the same would be against wider public interest. 4. This "Voluntary Disclosure Scheme" is recently introduced by the Central Government, Ministry of Environment, Forest and Climate Change, through Wildlife Division. Press Release of the Scheme was also issued on 11.06.2020 (Annexure P-2) by the Ministry. The voluntary disclosure scheme is titled as "Advisory for Dealing with Import of Exotic Live Species in India and Declaration of Stock". It inter alia provides the background as under :- ".....Considering the significance of import and export of exotic live species, this Ministry is issuing an advisory to streamline the process for import and possession of exotic live species in India....." 5. The "Voluntary Disclosure Scheme" is in mainly in four parts as follows :- "I. Developin....
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....ough this advisory that the declarer would not be required to produce any documentation in relation to the exotic live species if the same has been declared within six months of the date of issue of the advisory. For any declaration made after 6 months of the date of issue of this advisory, the declarer shall be required to comply with the documentation requirement under the extant laws and regulations." 7. This scheme is aimed at developing an inventory of exotic live species within India, regulating their import and maintaining stock of imported exotic live species, to maintain statutory records of stock, change in stock due to any death, transfer within India, and acquisition of further stock, providing for application to Chief Wildlife Warden (CWLW) for no objection certificate for import of exotic live species, application for registration of progeny of previously held exotic live species stock and issuance of ownership certificate for progeny of exotic live species. In effect the Government intends to collect data and have a unified information system of possession, storage, captive breeding, trade, transportation and import/ export of the exotic species listed under Appen....
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....animals (exotic animals) within country which have been bred in India. Animals have been bred in captivity in India, Customs Act does not have role in it. 47. It is well settled that the Court must be extremely careful to see that under the guise of redressing public grievance it does not encroach upon the sphere reserved by the Constitution to the Executive and the Legislature. Thus, it cannot direct the government to initiate legislation or interfere in the matters of governmental policy, except in cases of violation of fundamental rights. 48. From the aforesaid, we are of the view that the Central Government has consciously kept the exotic animals/ exotic birds out of the purview of Wildlife (Protection) Act, 1972 by not including them in its Schedules, and has thus permitted their domestic trading, possession and captive breeding in India. Such legislative intent and decision of the Government can neither be interfered with in writ jurisdiction, nor can any direction be given to the Government in this regard to amend Wildlife (Protection) Act, 1972 or Customs Act, 1962. At the point of Import/Export, a Customs/DRI officer has jurisdiction to detect and ....
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....ct, 1962. 11. There is no change in the legal position stated in the said judgment dated 30.08.2019 even in respect of domestic trading, possession, transportation and captive breeding of exotic species within India, at least for a period of six months from the date of introduction of the present "voluntary disclosure scheme" as the Clause (b) of Part I of this voluntary disclosure scheme also provides that -- "the declarer would not be required to produce any documentation in relation to the exotic live species if the same has been declared within six months of the date of issue of the advisory." 12. After expiry of this six months' window, the Scheme clearly states that-" ...For any declaration made after 6 months of the date of issue of this advisory, the declarer shall be required to comply with the documentation requirement under the extant laws and regulations." 13. Moreover, in this context, reference can also be made to the following oft quoted judgment of Hon'ble Supreme Court: (i) In R.K. Garg vs Union of India reported in (1981) 4 SCC 675, a Constitution Bench of the Hon'ble Supreme Court recognized that there may be crudities and inequities....