TaxTMI 
TaxTMI 
2025 (9) TMI 1829
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.... M/S. Lambat & Legiteam, AOR Intervenor-in-person, AOR Ms. Aishwarya Bhati, ASG Ms. Manisha Chava, Adv. Mr. Anirudh Singh, Adv. Ms. Hemadri Sharma, Adv. Mr. M. K. Maroria, AOR ORDER 1. Heard the petitioner-in-person, Mr. Harish N Salve, Manish Tiwari, learned Advocate-on-Record and Mr. Shardul Singh, learned counsel and Mr. Tushar Mehta, learned Solicitor General of India. 2. These two Writ Petitions were filed in public interest making allegations about Greens Zoological Rescue and Rehabilitation Centre and Radhe Krishna Temple Elephant Trust (for short, 'respondent - Vantara' ) . 3. This Court vide order dated 25.08.2025 noted that the allegations made in the Writ Petitions were unsubstantiated and were without any probative material. Yet, considering the gravity of the allegations and the claims made that authorities were unwilling or incapable of conducting an investigation into those allegations, we constituted a Special Investigation Team (SIT) comprising of Hon'ble Mr. Justice Jasti Chelmeswar (Former Judge of the Supreme Court), Mr. Justice R.S. Chauhan (Former Chief Justice, Uttarakhand and Talengana High Court), Mr. Hemant Nagrale (Former Commissio....
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....have been made only after issuance of valid permits. Once the imports of animals is fully documented and supported by valid permits, it is not open for anyone to go beyond the said permits and to dispute the validity attached to such permits or official acts. The import clearance in India is after various checks and compliances which are regulated and enforced by multiple statutory authorities as recorded by the SIT in the summary of the report. It is pertinent to mention that repeated inquiries into the affairs of Vantara pursuant to multiple complaints/petitions filed from time to time have culminated with findings of no violation of law whatsoever. Thus, there is apparently no merit in any of the allegations of animal smuggling or laundering. 8. On the aspect of welfare standards to be adopted and followed for the conservation and preservation of the animals at Vantara, the SIT after taking expert opinion has found that the Vantara facilities exceed prescribed benchmark and the mortality figures align with the global zoological averages. Upon consideration of the entire record, we are more than satisfied that the facilities at Vantara in certain respects exceeds the prescribe....
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....ustive in itself as it does not carry comparable sensitiveness or attract the same degree of confidentiality but provides a faithful account of the conclusions reached by the SIT, shall not be treated as confidential; (iii) In terms of the recommendations contained in the summary and having regard to the exhaustive investigation conducted by the SIT aided by statutory enforcement agencies of the Central and the State, the complaints/petitions including newspaper reports, articles, catalogues as mentioned in Schedule A to the summary stand duly investigated and closed; (iv) No further complaint or proceedings based upon such same set of allegations shall be entertained before any judicial statutory or administrative forum was to secure finality, obviate repetitive inquiries and investigation on issues concluded by the SIT; (v) The respondent - Vantara and the concerned authorities are directed to consider and implement the measures suggested by the SIT; (vi) We may leave it open to the respondent - Vantara to pursue its remedies in accordance with law for the deletion of any offending publication or for any action against those responsible for the....
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....t: Summary of the investigations, findings and recommendation of Special Investigation Team, concerning allegations against operations of Vantara / Greens Zoological Rescue and Rehabilitation Centre (GZRRC) and Radhe Krishna Temple Elephant Welfare Trust (RKTEWT). 1) Background This Special Investigation Team (hereinafter referred to as 'SIT') constituted by virtue of common order dated 25.08.2025 of the Hon'ble Supreme Court of India in W.P.(C) No. 783/2025 & W.P.(C) No. 779/2025 (PIL-W). By the said order, the Supreme Court of India called upon the SIT to examine various questions specified in paragraph 6 of the Order, it is made clear in paragraph 8 of the Order of the Supreme Court that the nature of the responsibility entrusted to the SIT is only to assist the Court as a Fact Finding Inquiry Body to enable the Court to pass any further order in the pending Writ Petitions mentioned above. In substance. The SIT has neither any authority nor responsibility to adjudicate upon any one of the issues involved in the abovementioned Writ Petitions. 2) Sources Considered by the SIT: 2.1 SIT dealt with various "complaints", "articles", "submissions", "news reports....
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.... xvii. Directorate General Foreign Trade xviii. Animal Quarantine and Control Services 2.9 Vantara has placed before the SIT communications from various foreign CITES Management Authorities with regard to the export permits issued by them: i. CITES authorities in D.R. Congo, ii. CITES authorities in UAE, iii. CITES authorities in Indonesia iv. CITES authorities in Syria v. CITES authorities in Qatar Independently, SIT also emailed the statutory CITES body of Democratic Republic of Congo (DRC) to ascertain the veracity of CITES certificates issued by them. In this regard, DRC CITES Management Authority confirmed the certificates issued and highlighted that none of the transaction is commercial in nature. 2.10 Technical assessment and verification of legal acquisition of all exotic species and strict compliance with CITES, was thus conducted. 2.11 The suitability of the facility of Vantara to house and care for exotic species, including those listed in Appendix to CITES, was also examined through experts. 2.12 The site inspection was made, inter alia, to verify the animal husbandry standards, green spaces in the....
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....the Orders passed by the Hon'ble Supreme Court. 3. Basis of allegations and material in support thereof: 3.1 Most of the allegations levelled either by Petitioner or Intervenor or journalist pivots on the following :- (i) Media reports, both Indian and foreign. (ii) Trade data available in public domain. (iii) Opinions, complaints and articles if NGOs, conservationist. 4) Summary of findings and conclusions: SIT summarises its findings in terms of the TOR enumerated by the Hon'ble Supreme Court in the subject Order: 4.1 Re: (a) acquisition of animals from India and abroad, particularly elephants; (b) compliance of Wild Life (Protection) Act, 1972 and rules for zoos made thereunder; (c) International Convention on Trade of Endangered Species of Flora and Fauna (CITES) and compliance with import/export laws and other statutory requirements concerning imports/exports of live animals; 4.1.1 The SIT has undertaken a comprehensive examination of oral, documentary evidence including relevant regulatory records and also various judicial decisions to conclude that - (i) The acquisition of animals by Greens Zoological Rescue....
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.... decision of the High-Powered Committee. The said High Court Order was later affirmed by the Hon'ble Supreme Court. (vi) The manner of acquisition of 40,633 animals in all by Vantara entities - Greens Zoological Rescue and Rehabilitation Centre and Radhe Krishna Temple Elephant Welfare Trust, is without any breach / violation of the (i) Wild Life (Protection) Act 1972, (ii) Recognition of Zoo Rules 2009, (iii) Guidelines of the Central Zoo Authority, (iv) Foreign Trade (Regulation and Development) Act, 1992, (v) Customs Act, 1962, (vii) FEMA, 1999, (viii) Indian Penal Code, 1860 or the Bhartiya Nyay Sanhita, 2023, (ix) Prevention of Money Laundering Act, 2002 or the (x) provisions of the Convention on International Trade in Endangered Species of Wild Fauna and Flora. (vii) The SIT finds that the mere numerical volume of imports is not, in itself, indicative of illegality. Articles citing incredulity expressed purportedly by some zoo directors of foreign zoos are unfounded; capacity is assessed and sanctioned by the Central Zoo Authority. So long as carrying capacity is duly certified and legal documents are in order, the number of acquisitions cannot be treate....
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....iple that 'animals come first'. On this basis, GHS awarded Vantara the Global Humane Certified(tm) Seal of Approval, valid for a five-year term. The conferral of this certification is of particular significance: it independently validates that Vantara operates at the highest international standards of welfare and conservation, and positions it as a global exemplar of humane zoological practice. 4.2.5 Similarly assessments have been carried out by CITES Management authorities of different countries such as South Africa, Thailand etc. 4.2.6 Moreover there is a robust mechanism in place where the Central Zoo Authority periodically checks and inspects the Vantara facilities. Such inspections are also carried out by the Chief Wildlife Warden of the State of Gujarat. 4.2.7 The SIT has concluded that grant by Central Zoo Authority to GZRRC for a carrying capacity of 75,000 animals is in accordance with law. 4.2.8 The SIT, with the assistance of experts, concludes that the mortalities occurring within these facilities are attributable to natural biological causes, consistent with global zoological trends. They are not, in any manner, the result of deficiencies in husban....
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.... examined the allegation regarding the creation of a vanity or private collection, as well as allegations concerning breeding, conservation programmes, and the use of biodiversity resources. On a detailed review of facts, records, and expert material, the SIT finds no basis to support the allegation of a vanity collection. The operations of the GZRRC and the RKTEWT are conducted with the scale, professionalism, and governance of a large institutional enterprise. Both organisations maintain Memoranda of Understanding with several State Governments in India, with foreign countries, and with authorities in foreign jurisdictions. The institutions employ nearly 3,000 personnel, including a significant number of globally recognised experts and specialists in the fields of animal husbandry, veterinary science etc. The SIT observes that the existence of such extensive human resources, infrastructure, and output is inconsistent with the notion of a vanity or private collection. 4.4.2 With respect to conservation and breeding programmes, the SIT records that the Greens Zoological Rescue and Rehabilitation Centre (GZRRC), which is the only institution undertaking structured conservation br....
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....ration with States and global partners. 4.4.6 The SIT also examined allegations under the Biological Diversity Act, 2002. It finds that the provisions of the Act are not attracted to the activities of GZRRC and RKTEWT. The allegations of violation under this head are misconceived, lacking in substance, and do not merit serious consideration. The SIT is of the view that such claims are unfounded and do not require further inquiry. Neither the Petitioners nor Interveners could bring to the notice of the SIT any violation of the Biological Diversity Act, 2002. 4.5 (g) complaints regarding misutilisation of water and carbon credits: 4.5.1 The SIT has examined the complaints alleging misutilisation of water resources and carbon credits. On careful review of the records, expert inputs, and governing legal frameworks, SIT finds these allegations to be wholly baseless and lacking even the semblance of factual or legal foundation. The claims are not merely unfounded, but are hyperbolic. They appear to have been advanced only to attract attention. After all, sensational allegations gain visibility. 4.5.2 The SIT is of the considered view that such complaints amount to a waste of ....
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....ected in limine. They are found to be wholly baseless, devoid of even the semblance of factual or legal foundation, and verge of being imaginary. These appear to have been advanced merely to attract attention, on the premise that sensational allegations are more likely to gain visibility. 4.6.5 In the course of its inquiry, the SIT interacted with and obtained inputs from the Collector, Jamnagar; the Superintendent of Police, Jamnagar; the Secretary (Forest), Government of Gujarat; the Chief Wildlife Wardens of Gujarat, Assam, Arunachal Pradesh and Tripura; as well as the Central Bureau of Investigation; the Enforcement Directorate; the Wildlife Crime Control Bureau; the Director General (Forests), Ministry of Environment, Forest and Climate Change; the Directorate of Revenue Intelligence; the Department of Customs; the CITES Management Authority of India; the Animal Quarantine and Control Services; the Department of Animal Husbandry; and the Central Zoo Authority. Upon careful consideration of the allegations, the responses of these central and state authorities, and its own independent assessment, the SIT finds no merit in any of the allegations. No breach or violation has bee....
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.... /clearances / certificates issued abroad, to investigate / ascertain the issue of possession and acquisition of "Donor Zoo" being compliant of domestic laws of the respective foreign country. The SIT is in complete agreement with the stand of Vantara that any further inquiry into this matter by SIT is neither permissible nor practicable. 4.6.13 Based on the contents of the affidavits filed before us by the management of donor zoos, where animals are procured by "Donor Zoo" in accordance with the law applicable to them and transferred to Vantara entities, once the export is under a valid export permit, such transfer or donation cannot be treated as a contravention of Indian law or CITES. Similarly, if an independent donor by himself / itself or along with an exporting / donor entity / zoo elects to fund release of animals from a facility, such as an overcrowded breeding farm, canned or trophy hunting in their own jurisdiction and effect a non-commercial zoo to zoo transfer, such activity / philanthropy, is lawful, when accompanied by valid export / import permits along with a host of permissions issued domestically, referred to above. It is pertinent that what is the law of that....
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....Mr. Martin Guth are non-probative, are without authentication. They do not implicate any Vantara entities. SIT notes that many others named and associated with Vantara who are not even charged let alone convicted of any wildlife related activity are portrayed as convicts. A very heavy emphasis has been laid by complainants and media on a past conviction of Mr. Martin Guth, decades ago, for actions having no connection with wildlife. It is worth remembering the adage that 'every saint has a past, every sinner - a future'. Such imaginative claims are based on suspicion whether an Indian facility can match such scales and standards based on white man's prejudice against India. But at the end, there is no material, cogent or legally admissible, to treat Vantara as being responsible, directly or indirectly, of any breach or offence, criminal or otherwise. 4.6.20 In respect of D.R. Congo, the SIT reviewed the MoU, before-and-after photographic documentation, records of visits, the allegation of sourcing chimpanzees from a sanctuary etc. The records were found satisfactory and the allegation of sourcing animals from wild or sanctuaries such as chimpanzees were found to be b....
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.... permits and related documents. It was found that the specimen were of captive bred, transfers were not commercial, and as such, the transfer does not breach any provision of law or CITES. In so far as allegations concerning Mr. Nazeer Cajee and Mystic Monkeys, South Africa is a jurisdiction where trophy hunting and associated transfers are lawful. It was explained that certain animals are secured from such facilities with the support of independent donors who purchase them to prevent their untimely death. This model of donor- funded rescue cannot be equated with commercial trade. Mr. Cajee has also stated that he was offered USD 150,000 by persons claiming to be from media etc, to share information against Vantara, while the SIT expresses no opinion on this aspect, similar allegations were made by other zoo owners which transferred animals to Vantara. Therefore, such statements which cast doubt on the credibility of such allegations. 4.6.23 In respect of allegations regarding exporting / donor entity / zoo and specimen from South Africa, the SIT has examined the exporting / donor entity / zoo export permits and related documents and found that the specimen were of captive bred,....
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.... portion with reasonable time, or alternatively / meanwhile, in consultation with the Central Zoo Authority and the Chief Wildlife Warden of the State of Gujarat, some portions of the rescue centres and elephant camp at GZRRC and RKTEWT may be opened for public access, without compromising on welfare requirements as such measures would enhance transparency, accountability, and public trust, mitigating perceptions of secrecy and thereby reinforcing confidence in the institutions' work. (ii) Pursue benchmarking and membership with World Association of Zoos and Aquariums (WAZA), European Association of Zoos and Aquaria (EAZA), and Association of Zoos and Aquariums (AZA), and collaborate with specialist groups for conservation planning, with the objective of fostering constructive engagement with established institutions and enhancing international confidence in the institutions work. (iii) Adopt a proactive public-information plan including briefings with accredited media and civil-society experts. Dated this 11th day of September, 2025. Justice Jasti Chelameswar, Chairman Justice Raghvendra Singh Chauhan Hemant Nagrale Anish Gupta, Member Secretar....
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.... Published in The Straits Times by Rohini Mohan Report titled 'Critics not wild about private zoo set up by Indian billionaire Ambani's youngest son' On Vantara project, its scale of elephants, big cats, herbivores and reptiles, described as rescue yet criticised over sourcing, legality, and billionaire-led conservation 9 Media Report 31.01.2025 Published in Animals 24-7 by Merritt Clifton Report titled 'Vantara: Billionaire-built zoo/sanctuary has conservationist s in a dither' On 3,000-acre sanctuary, its accumulation of thousands of rescued animals, future breeding and public access plans, and debates over whether it is a zoo or genuine sanctuary 10 Media Report 05.04.2024 Published in Hindustan Times by Jayashree Nandi Report titled 'Animal transfers need better scrutiny, activists tell Centre' On concerns about elephant transfers, smuggling of exotic animals, and activist allegations directed at Vantara, urging stricter CITES and ownership scrutiny 11 Media Report 13.03.2025 Published in Süddeutsche Zeitung by Christoph Cadenbach, Sebastian Erb, Lima Frits....
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.... On the controversial transfer of endangered chimpanzees from DRC to India's Vantara, allegations of misusing CITES permits and 'captive-bred' codes, ICCN's role, resistance from sanctuaries, reports of corruption and trafficking, legal threats by Vantara, and international calls for CITES scrutiny 17 Complaint / Information submitted to SIT 28.08.2025 By P. Raxter Allegations of removal of specimen from natural habitats, high volume, questioning need for rescue of animals, issuance of CITES permit using source code C where no captive breeding facilities exist. Allegations on purchase of monkeys, Galapagos land and fiji crested iguanas. Preponderance of traders named in adverse media reports. Import of 32 chimpanzees re-exported from Iraq, Egypt, Kuwait, Cameroon etc. 18 Information submitted to SIT 29.08.2025 Shubhobroto Ghosh Request for recommendations strengthening rehabilitation of elephants utilizing Vantara. 19 Complaint / Information submitted to SIT 28.08.2025 Naresh Kadyan Allegations on unlawful transfers of elephants to Vantara. 20 Complaint / Info....
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.... Klaus Meyer Allegation that Vantara is a private breeding centre and referencing discussions on online German speaking forums, lack of public oversight and independent regulation etc and that welfare standards are opaque. Allegation with reference to zoochat community with google earth and satellite imagery. 27 Complaint / Information submitted to SIT 08.09.2025 Bheem Bansal Allegation that Vantara was involved for animals / gibbons (dead) seized at Banglore Airport. 28 Complaint / Information submitted to SIT 10.09.2025 Marta Kowalska Allegation that there may be high mortalities, cruelty, mutiliation of animals, use of animals for entertainment purpose etc and request to question vets. 29 Complaint / Information submitted to SIT 02.09.2025 Dhiraj Mirajkar Allegation of illegal possession of baby orangutan at Vantara. 30 Complaint / Information submitted to SIT 06.09.2025 Ram Singh Allegations highlighting delays in Vantara's facility construction, with animals including aquatic species, penguins, and apes housed in temporary, inadequate enclosures, ra....