TIOL-DDT 288 · the untouched capture
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<html> <head> <title>Untitled Document</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> </head> <body bgcolor="#FFFFFF"> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT 288</font><br> 23 01 2006<br> Monday</b></font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Export of Indian medicines - certificate</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The DGFT has amended the export schedule of the ITC(HS) classification to require the words ‘Heavy metals within permissible limits’ to be displayed on the container of purely Herbal Ayurveda, Siddha and Unani medicines to be exported. Alternatively, a Certificate that ‘Heavy metals within permissible limits’ issued either by an inhouse laboratory fully equipped with appropriate equipments for testing heavy metals or by any other NABL/GLP accredited laboratory or any other approved laboratory has to be produced along with other consignment papers</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2005/dgft05not040.htm">NOTIFICATION NO. 40 (RE-2005)/2004-2009, Dated: January 19, 2006</a></font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>LTUs in Bangalore and the four metros</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Large Tax Payers Units (LTUs), would be established in the four metros and Bangalore from March according to Union Minister of State for Finance, S S Palanimanickam. He was addressing a seminar on 'Formation of LTUs in India’ jointly organised by the CBEC and CBDT in Chennai yesterday. To start with, LTUs will be optional. The minister said that "This will vastly improve the efficiency in tax administration and reduce transaction costs"</font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"> <b>Income Tax Assistant Commissioner caught by CBI ten days before his retirement</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Assistant Commissioner of Income Tax K C Chugh would have retired on 31st January but now that is not to be. Yesterday was a Sunday which was not really a holiday for him and the CBI officers who nabbed him accepting a bribe of Rs. 50,000/- from a jeweller in Karol Bagh in New Delhi. He is alleged to have demanded Rs 25 Lakhs from the gold merchant with threat of sealing the shop for failure to pay up.</font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Advocate convicted for forging Supreme Court order</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Advocates are supposed to be officers of the court in the great cause of dispensing justice and an advocate appearing in the court as an accused and not for an accused is really a pathetic scene. The CBI special Court in Patiala recently sentenced an advocate to three years Rigorous Imprisonment in a cheating case. The interesting details are:-<br> <br> Some Class-IV employees working in the office of Superintending Engineer, Amritsar were terminated. The employees filed a writ petition in the High Court which was dismissed. They then approached Arun Madan, Advocate of Amritsar who pretended to be a senior Advocate of the Supreme Court of India. He promised to get them a favourable order from the Supreme Court and collected money from them. After some time, Arun Madan handed over to the terminated employees 25 forged orders supposed to have been passed by the Supreme Court in their favour in the Writ Petition. On the basis of these fake stay orders, some of the terminated employees were taken back in the service. Later, on verification by the Additional Advocate General, Punjab, these orders were found to be faked. And the CBI took up investigation culminating in the conviction of the learned advocate.</font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Greek and Latin – DDT’s new feature</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Today’s phrase: <font color="#663399"><b>per incuriam.</b></font></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>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<br> </b><br> On Friday we had seen sub silentio which is also not a precedent. “Nearly every decision <i>sub silentio</i> can be regarded, from another point of view, as a decision <b>per incuriam</b>, 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)”<br> <br> 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 <b>as there was no Tariff Item 68 prior to 1975!</b><br> <br> <b><font color="#663399">"It is said that tax and equity are strangers"</font></b><br> <i>- Partington V. Attorny General (1869)</i></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <font color="#FF6666"><b>Until tomorrow with more DDT<br> <br> Have a nice day.<br> <br> Mail your comments to</b></font> <a href="vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com </a></font></p> </body> </html>