TaxTMI 
TaxTMI 
2021 (12) TMI 1117
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....20 introduced by the Wildlife Division, Government of India pursuant to an advisory issued by the Ministry of Environment, Forest and Climate Change and to issue directions DRI to seize all exotic birds and animals found within or being transported through the State of Meghalaya, whether or not any disclosed under the said disclosure scheme and to take consequential penal action against all concerned. The petitioner submits that the very fact that these exotic birds and animals are in the State of Meghalaya gives rise to the presumption that they have been illegally smuggled to India and should thus, be seized for confiscation. He submitted that the various orders passed by different High Courts in this regard, some of which have also been ....
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....arily declares stock of exotic species. Consequently, dragging the declarant and chasing him for subjecting him to any penal or confiscatory measures under any enactment in connection with such timely and voluntarily declared stock of exotic species would be highly unreasonable, arbitrary and illegal, being contrary to legitimate expectation. 15. For the above - mentioned reasons, no such directions as sought by the petitioner can, thus, be issued. 16. The writ petition filed by the petitioner has no merit and is, accordingly, dismissed but without any order of cost." 5. Thus, the Hon'ble High Court of Allahabad, Lucknow Bench has already laid to rest the issue of validity of immunity granted to the declarants under the Voluntary Discl....
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....ail the provisions of the Customs Act, 1962, Wildlife Act and Circulars issued by the Government. After due consideration, it was held that domestic stock, captive breeding, sale, purchase, transportation etc. of exotic birds and animals within India was not in contravention of any of these laws. Import or export of exotic birds and animals at the point of entry and exit in India i.e. at the customs borders is governed by the Customs Act, 1962 and seizure can be effected at that time. 9. Similarly, in Criminal Writ Petition, No. 807 of 2019 titled Anil Naidu vs. Union of India & Ors. the Hon'ble Bombay High Court, Nagpur Bench inter alia held that perusal of Section 123 of the Customs Act, 1962, would reveal that it has no application to t....