Greek and Latin – DDT’s new feature

By Vijay Kumar

Today’s phrase: per incuriam.

Through inadvertence; Through want of care; A Decision should be treated as given per incuriam when it is given in ignorance of a statute; such decision is not a binding precedent

On Friday we had seen sub silentio which is also not a precedent. “Nearly every decision sub silentio can be regarded, from another point of view, as a decision per incuriam, because the failure of Counsel to argue the point will generally mean that relevant cases or statutes are not brought to the attention of the court. - Lancaster Motor Co. v. Bremith Ltd. (1941)”

An interesting case in the CEGAT is worth recalling. In the Surgichem case - 1987 (27) E.L.T. 548 (Tribunal), the Tribunal classified the product adhesive plastic B.P.C under Tariff Item 68 for the period prior to 1.3.1975. In a later day case SURGICHEM PROPRIETORS MEDISURGICHEM v COLLECTOR OF C. EX - 1991 (54) E.L.T. 424 (Tribunal), the Tribunal did not take the previous case as a precedent because it was per incuriam as there was no Tariff Item 68 prior to 1975!

"It is said that tax and equity are strangers"

- Partington V. Attorny General (1869)