TIOL-DDT 340 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT 340</font><br>
12 04 2006<br>
Wednesday</b></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>The
free lunch is over many exemptions are to be withdrawn</b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Government
proposes to withdraw a large number of exemptions, may be to simplify the
Tariff but in the process, certain items which should not be taxed at all
will get to be taxed.<br>
<strong><br>
Customs </strong></font> </p>
</div>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ An
educational film if so certified by AIR or DD was exempted but now if you
want to see an educational film, you may as well pay for it.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ The
press was enjoying too many free goodies like cameras and computers and they
never had the good sense to write good about the government. So suffer you
reporters and pay duty for your imports especially those snoopy cameras to
trap unsuspecting politicians.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ The
amateur radio operators (HAMS) who poke with their help when all communication
fails, have been such a nuisance that they bring the truth and so they are
condemned with duty.<br>
<br>
++ The UGC enjoyed a very high status
as the controller of higher education in India. They enjoyed exemption
for the magnetic tapes imported by them for use in computers. May be they must
have stopped availing the exemption and so it is going to be withdrawn.<br>
<br>
++ Even the Customs are not spared.
X-Ray Baggage Inspection Systems and parts if imported for anti-smuggling
operations or for bomb detection will lose the exemption.<br>
<b><br>
Excise</b><br>
<br>
++ Tooth powder is the poor mans
substitute for tooth paste, but is that good reason to exempt it?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
There was a strange exemption - Plastic materials reprocessed in India out
of the scrap or the waste. Could material manufactured outside India be taxed
in India? Thankfully this exemption is going.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
Pressure cookers are going out of the exemption with a whistle.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Sharpen
your brains, not your pencils and if you want to buy a pencil sharpener,
be ready to pay excise duty!</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Heard
of a bicycle valve? And it has some parts too and now the valves and the
parts are out of exemption. So are bicycle pumps, their parts and the bicycles
themselves.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ A
broom is good for sweeping and as a weapon; the mighty broom is good source
for revenue. No exemption.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ A
ball point pen has a refill and if you keenly observe, the refill also has
certain parts like the tip, the ball. Tip of the ball point pen is not too
small to be excised.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
The humble pencil? Will the parts of a pencil be separately taxed?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ With
frequent power cuts and with no power in many villages, the kerosene lamp
is very popular and in the days to come their use is certainly going to grow.
Why not make some money?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Research
in IIT, IISc, and Universities are not bad and excise is not against research
as long as no exemption is claimed.</font></p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">You
have two months time to tell the Government your views on withdrawal of these
exemptions.</font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
<strong><font color="#006600">Anti dumping duty on acrylonitrile butadiene rubber
reimposed</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
duty on acrylonitrile
butadiene rubber originating in, or exported from, the Chinese Taipei, was
provisionally imposed by Notification No. 120/99-Customs, dated the 2nd November,
1999, which was finally confirmed by Notification No. 37/2000-Cus., dated
6-4-2000. Now the Designated Authority has recommended continuation of the
duty and so it is.</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=23&filename=notification/custom/2006/ctariff06_033.htm"><strong>NOTIFICATION
NO. 33/2006-Cus., Dated: April 7, 2006</strong></a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Committee
of Chief Commissioners jurisdiction changed</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
Committee of Chief Commissioners for the jurisdiction of the Commissioner
of Customs (Preventive), Patna and Commissioner of Customs (Preventive),
Lucknow were Chief Commissioner of Customs (Preventive), Patna and Chief Commissioner
of Central Excise Shilling. Now
the Committee will consist of the Chief
Commissioner of Central Excise, Ranchi
and Chief Commissioner of Central Excise,
Lucknow</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_044.htm"><strong>NOTIFICATION
NO. 44/2006-Cus., (NT), Dated: April 7, 2006</strong></a></font></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>Causus
omissus </I></B></TD>
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<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>A
case not provided for by the statute. </b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> It
is a corollary to the general rule of
literal construction that nothing is to be added to or taken from a statute
unless there are adequate grounds to justify the inference that the legislature
intended something which it omitted to express. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It
is an application of this principle that a statutory notification may not be
extended so as to meet a casus omissus. As appears in the judgment of the Privy
Council in Crawford v. Spooner, (1846) 6 Moo PC 1(9) : .& .<font color="#0000FF"><strong>we
cannot aid the legislatures defective phrasing of the Act, we cannot add, and
mend, and by construction, make up deficiencies which are left there</strong></font>.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
It is not open to the Court to add something to or read something in the statute
on basis of supposed intendment of the statute. It is not the function of this
Court to supply the <font color="#0000FF">casus omissus</font>, if there be
one. As long as the presumption of innocence of the accused prevails in this
country, the benefit of any lacuna or casus omissus must be given to the accused.
The job of plugging the loopholes must strictly be left to the Legislature and
not assumed by the Court. A court cannot breach a casus omissus and no canon
of construction permits the Court to supply a lacuna in a statute; nor can Courts
of law fill up the lacuna in an ill drafted and hasty legislation. Whether the
omission is intentional or inadvertent is no concern to the Court</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
There is a series of decisions of various High Courts, of course with some exception,
taking the view that a Magistrate before whom a person arrested by the competent
authority under the FERA or Customs Act is produced, can authorise detention
in exercise of his powers under Section 167. Otherwise the mandatory direction
under the provision of Section 35(2) of FERA or 104(2) of the Customs Act, to
take every person arrested before the Magistrate without unnecessary delay when
the arrestee was not released on bail under sub-section (3) of those special
Acts, will become purposeless and meaningless and to say that the Courts even
in the event of refusal of bail have no choice but to set the person arrested
at liberty by folding their hands as a helpless spectator in the face of what
is termed as legislative<font color="#0000FF"> causes omissus</font> or legal
flaw or lacuna, it will become utterly illogical and absurd.<br>
<br>
<font color="#663399"><strong>In seeking wisdom, the first step is silence,
the second listening, the third remembering, the fourth practising, the fifth
teaching others. -<font color="#000000"> Ibn Gabirol</font></strong></font><br>
<br>
<font color="#FF6666">Until tomorrow with more DDT</font></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have
a nice day.</font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail
your comments to</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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