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Rajasthan HC Upholds Section 108, Grants Immunity Under Exotic Species Disclosure Scheme

Case Law Details

TaxGuru Citation
2026 taxguru.in 9769
Case Name
Vivek Swami Vs Union of India (Rajasthan High Court)
Date of Judgement/Order
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Vivek Swami Vs Union of India (Rajasthan High Court)

The petitioner, claiming to be an animal and bird lover, filed a Public Interest Litigation seeking, among other reliefs, a declaration that Section 108 of the Customs Act, 1962 was unconstitutional or, alternatively, that its scope be read down. The petitioner also sought directions to enable persons possessing exotic live species to make declarations under the Voluntary Disclosure Scheme without fear of proceedings under the Customs Act, including summons, enquiry, seizure or confiscation.

The Court noted that the Ministry of Environment, Forest and Climate Change had issued an advisory dated 11.06.2020 introducing a Voluntary Disclosure Scheme for persons possessing exotic live species in India. The scheme was intended to collect stock information of exotic live species within a six-month period, after which declarants would be required to maintain prescribed records. The advisory provided that declarations made within the stipulated period would not require supporting documentation relating to the exotic live species, whereas declarations made after six months would be subject to the documentation requirements under the applicable laws and regulations. The Court observed that the apparent object of the scheme was to assist the Government in maintaining information regarding exotic species, facilitating their management, monitoring, veterinary care and control of zoonotic diseases, and streamlining CITES compliances relating to imports and progeny registration.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,970

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