TaxTMI 
TaxTMI 
2025 (8) TMI 731
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....on is that on 09.05.2023, the respondent Forest Range Officer, on receiving secret information that prohibited shark fins are being smuggled, they mounted surveillance near the Ramanathapuram Railway Station and found that the petitioner and one Shahul Hameed were loading 18 gunny bags of prohibited shark fins (210 kgs of Greater Hammer Head, 50 kgs of Smooth Hammer Head and 145 kgs of Glaucostequs spp) into their vehicle and that the respondent seized the shark fins and registered a case in W.L.O.R.No.11 of 2023 for the offences punishable under Chapter I Section 2(11), 2(14), Chapter V 39(1) (a)(b)(d), Section 47, Chapter V-B, Section 49 D(m)(n), Section 49 (H-1), Section 49(I-1), Chapter VI 50 r/w Section 51(1) of Wild Life Protection Ac....
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....r the Schedule of the Act and Item Nos.1 and 3 are also not prohibited shark species under the Schedule II of the Wildlife Protection Act, 1972 (hereinafter referred as 'the Act') but comes under the Schedule IV of the Act, that Schedule IV of the Act prohibits only the export/import of the said species to the foreign countries without prior permission but does not prohibit possession or trade of scheduled species within the Indian territory, that the learned Magistrate, without considering the lab report, has proceeded to dismiss the said petition and that therefore, the said order is liable to be interfered with. 5. The respondent has filed a counter affidavit and also an additional counter affidavit. The learned Government Adv....
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....over the seized properties to the petitioner and that he is ready to file an affidavit. He would further submit that though the respondent has stated no objection for Item No.2, the learned Magistrate, by observing that co-accused was not impleaded and the petitioner has not proved his ownership, dismissed the petition in its entirety. 8. The learned counsel appearing for the petitioner would submit that Item Nos.1 and 3 are not prohibited shark species under Schedule II of the Act but are listed under Schedule IV of the Act, which only requires permission for export or import of the said species to the foreign countries. 9. No doubt, the petitioner has produced the copies of the invoice and also the affidavit of the proposed purchase....
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....reign country without prior permission of the competent authorities and as such, there is no total prohibition for export or import of the said species. In the case on hand, admittedly, the properties came to be seized near Ramanathapuram Railway Station. It is not the case of the prosecution that the said consignment was booked for any foreign country. Though the learned Government Advocate (Criminal Side) would submit that the petitioner has only been attempting to transport the seized properties to Sri Lanka, there is absolutely no materials to substantiate the said stand. 11. Every crime has four stages intention, preparation, attempt and accomplishment and an act or an attempt marks the beginning of criminal liability. Generally, pr....