TIOL-DDT 333 · the untouched capture
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<strong><font color="#663399" size="3">TIOL-DDT 333</font></strong></font><strong><br>
<font size="2" face="Verdana, Arial, Helvetica, sans-serif">30 03 2006<br>
Thursday</font></strong></div>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Exchange
rates announced for imported goods and export goods</strong></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=24&filename=notification/custom/2006/cnt06_038.htm">Notification
Nos. 38/2006</a> and <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_039.htm">39/2006-Cus.,
(N.T.), Dated: March 28, 2006</a> fix the exchange rates for imports and exports
respectively with effect from 1st April 2006. Notifications 16 and 17/2006-Cus.
(N.T.), dated 23-02-2006 are superseded.</font></p>
<p align="center"><font color="#006600"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DRI
busts drugs racket</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
Directorate of Revenue Intelligence (DRI) has busted a racket in Kerala’s
Tiruvanatapuram airport in the smuggling of ketamine hydrochloride, an anaesthetic
often abused by youth as a party drug. The drugs valued at 4 Crores were seized
from the baggage submitted for security and Customs check in the name of one
Jinnah who was arrested. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
drug, often used as an anaesthetic, is easily available in India. Ketamine is
a "unique drug" and has hypnotic (sleep producing), analgesic (pain
relieving) and amnesic (short term memory loss) effects - no other drug used
in clinical practice combines these three important features. It was first used
clinically in 1970, and because of these combined effects it was thought that
it might be the perfect anaesthetic agent. This is not quite the case, but its
continued use in all parts of the world demonstrates that for certain situations,
when used appropriately, it is a very valuable drug. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Though
abuse of ketamine has been rare in India, there are reports that the abuse of
ketamine along with another chemical known as "ecstasy" is on the
increase among the urban middle class in some parts of the country. The Narcotic
Drugs and Psychotropic Substances (NDPS) Act in India does not cover Ketamine.
So the DRI has booked Jinnah on the charge of violating the Customs Act. </font></p>
<p align="center"> </p>
<p align="center"><font color="#006600"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Misbehaviour
by judges - Law commission recommends </font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
<strong>Imposition of minor measures:</strong> - invest the Judicial Council
with power, in a complaint procedure, to itself impose minor measures where
the proved misbehaviour or incapacity does not warrant removal. Such minor measures
would include (i) issuing advisories, (ii) request for retirement, (iii) stoppage
of assignment of judicial work for a limited time (iv) warning, (v) censure
or admonition (public or private). Of course, in the case of a reference by
the Speaker/Chairman on a Motion for removal, the Judicial Council cannot impose
or recommend any ‘minor measures’. </font></p>
<ul>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif" align="justify">
The National Judicial Council should consist of five senior members of the
judiciary to take a correct and proper stand.</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif" align="justify">
one of the minor measures that can be imposed by the Council is ‘withdrawal
of judicial work for a limited period’</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif" align="justify">
it is necessary to incorporate a provision for appeal to the Supreme Court
against (i) the orders of removal passed by the President in the case of a
complaint procedure or reference procedure and (ii) the orders of Judicial
Council imposing ‘minor measures’ in a complaint procedure.</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif" align="justify">
A clear distinction has to be drawn between a ‘reference procedure’
and the ‘complaint procedure’</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif" align="justify">
As regards the complaint procedure, a `whistleblower’s provision’
has to be incorporated in the proposed Bill of 2005. If a complainant under
the ‘complaint procedure’ is apprehensive of reprisals, he should
have the right to request the Counsel that his name be kept confidential</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif" align="justify">
There should be confidentiality of the entire complaint proceedings, starting
from the complaint, till ‘minor measures’ are imposed by the Council
or in case the Council recommends removal till its recommendation as to removal
is placed in Parliament.</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif" align="justify">
The complainant and the witnesses should also be prohibited from giving publicity
about the allegations in the complaint, name of the complainant or witness
or the name of the Judge.</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif" align="justify">
Any breach of confidentiality should amount to an offence</font></li>
</ul>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Scotch
whiskey vs Indian spirit</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">India
represents one of the world's largest whisky markets and the world leaders are
all ready to flock in, but the budget was disappointing for them. India’s
liquor baron Vijay Mallya has a grouse that Indian Whisky is not allowed to
be sold in Europe and so he is said to be behind preventing cheap European whiskey
hitting the Indian market. But they have a reason. Mallya’s whiskey is
not considered to be whiskey in Europe. There it should be made from cereals
and not molasses - and as such cannot be marketed in Europe as 'whisky' . It
can however be called 'spirits' instead of 'whisky'. EU requires 'whisky' to
be produced from cereals and aged for a minimum of three years, at a strength
not less than 40 percent vol. All whisky produced or sold in the EU must be
produced in line with the definition. In India, there are no mandatory definitions
of spirit drinks and many Indian products labelled 'whisky' (and brandy and
gin) are produced from molasses alcohol, and are not subject to a minimum ageing
requirement. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">That
perhaps is the reason why there is a clamour for ‘phoren’ whiskey
and tremendous clout for those who can supply it.</font></p>
<P align=center><B><IMG height=62 src="http://www.taxindiaonline.com/RC2/image/ddt/gnl_txt.jpg" width=375></B></P>
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<TD><IMG height=67 hspace=5 src="http://www.taxindiaonline.com/RC2/image/ddt/gnl_word.jpg" width=67 align=absMiddle vspace=5><B><I><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In
personam</font>- </I></B></TD>
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<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Against
the person</strong>; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In
personam means that a judgment can be enforceable against the person wherever
he/she is. On the other hand, if the lawsuit is in rem, then the action must
be filed where the property exists and is only enforceable there.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Dicey
& Morris in the Conflict of Laws 11th Ed. have given the general principles
as to jurisdiction in actions in personam: According to the authors, the parties
to a contract in international trade or commerce may agree in advance on the
forum which is to have jurisdiction to determine disputes which may arise between
them. The chosen court may be a court in the country of one or both the parties,
or it may be a neutral forum. The jurisdiction clause may provide for a submission
to the courts of a particular country, or to a court identified by a formula
in a printed standard form, such as a bill of lading referring disputes to the
courts of the carrier’s principal place of business. It is a question
of interpretation, governed by the proper law of the contract, whether a jurisdiction
clause is exclusive or non-exclusive or whether the claim which is the subject
matter of the action falls within its terms.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Findings
of fact by civil court in action in personam are neither res judicata nor binding
on criminal court, which has to arrive at its own independent findings on basis
of evidence before it.</font></p>
<p align="left"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Lawyer
... An unnecessary evil ... The only man in whom ignorance of the law is not
punished.</strong></font></p>
<p align="right"><font color="#000000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><i>Frank
McKinney Hubbard</i></strong></font></p>
<p align="left"><font color="#000000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Today
is Chaitra Sukladi, Gudi Padava, Ugadi, and Cheti Chand – greetings from
DDT</strong></font></p>
<p align="justify"> </p>
<p align="justify"><font color="#FF6666"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Until
Tomorrow with more DDT</font></strong></font></p>
<p align="justify"><font color="#FF6666"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Have
a nice Day. </font></strong></font></p>
<p align="justify"><font color="#FF6666"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail
your comments to</font></strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
<a href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></font></p>
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