AI Drafter 
TaxTMI 
TaxTMI 
2021 (4) TMI 977
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....stoms Act, 1962. 2. Heard the learned counsel for both the sides. 3. Also perused the record and the Case Diary. 4. On 14.03.2021, at around 23:30 hours., flying squad from Ghiladhari Police Station recovered 8 Silvery Marmoset, 2 Golden Headed Lion Tamarin and 2 Lutino blue and Gold Macaw of foreign origin from inside a Scorpio bearing Registration No. AS-01-EA-4707, coming from Merapani side towards Golaghat. On interrogation, the accused persons stated before the Police that the exotic animals and birds were collected from Imphal, Manipur and they were proceeding to Chennai. The Officer-in- Charge, Ghiladhari Police Station, Golaghat handed over the detected items, Scorpio vehicle and the accused persons along with exotic animal....
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....r any schedule of the Wildlife Protection Act, 1972, nor are they notified under the Customs Act, they fall under the "Convention of International Trade in Endangered Species (CITES) of Wild Fauna and Flora" and till date no legislative measures have been undertaken to implement the provisions of CITES under any law in India and as such no criminality can be attributed upon the present accused/petitioners and as such, no penal action can be taken against them under the Customs Act, 1972. Further, it contends that the live animals or birds can only be seized at the point of import/export, however, in the instant case, the investigating authority can in no way show that the alleged seized articles have crossed any international border and it ....
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....ed to be imported only through the seaports or airports located at Delhi, Mumbai, Chennai and Kolkata. The accused/petitioners failed to produce any legal document of importation of the subject animals and birds into India legally under license through the designated ports. The accused/petitioners have admitted that they were in possession of foreign origin animals and birds. These animals and birds are enlisted in Chapter 1 of Customs Tariff Act, 1975, against HSN code 01061900 & 01063200 respectively. It is illegal to be in possession with 'prohibited goods' under Section 2(33)Customs Act, 1962. The import of livestock is allowed against an import license issued by the Directorate General of Foreign Trade (DGFT) ....
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....s. of Silvery Marmoset is another type of monkey found in Amazon Rain forest and the 02 nos. of Lutino Gold & Blue Macaw is found in Australia. The habitat of these animals is nowhere to be found in India. Moreover, the accused person mentioned in his voluntary statement that the animals and birds were acquired from Ima market, Imphal, which is near to international border with Myanmar. The accused person could not produce any legitimate documents like bill/Cash memos/invoices in support of legal possession/purchase/transportation/ importation etc. In view of the above, there is a reason to believe that the animals and birds were illegally imported to India and the accused person is involved in the illegal import of exotic animals and birds....
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....lly gone through the matters on record and the respective submissions of both the parties. 11. Although no specific notification under Section 11-B of the Customs Act is brought on record about the species of exotic birds/animals under the Customs Act, but such criminals and birds of foreign origin enlisted in the Customs Tariff Act and in view of the fact the petitioners did not produce any sort of document, whatsoever, in support of possession of such valuable animals and birds, which is more than 4 crores and any other supportive evidence, it is difficult to accept that the same has been transported for domestic purpose. Having regard to the submissions of the Customs Department that the area from which it was purchased is nearer to t....