J Astaphan & Company (1970) Ltd v Comptroller of Customs and Another
Jurisdiction | Caribbean States |
Judgment Date | 1999 |
Year | 1999 |
Date | 1999 |
Court | Court of Appeal (Eastern Caribbean States) |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
5 cases
-
BCB Holdings Ltd The Belize Bank Ltd Appellants v The Attorney General of Belize Respondent
...36–39 of 2004, at pages 11–13, judgment of the Court of Appeal delivered 12 th July, 2004 26 See for example: J Astaphan & Co. (1970) Ltd v Comptroller of Customs of Dominica (1996) 54 WIR 153 K 27 (1994) 45 WIR 94 at 99 28 See [11] above where the section is set out in full 29 See s 80(1......
-
Commissioner of Taxpayer Audit and Assessment v Cigarette Company of Jamaica Ltd
...Income Tax Act 55 HCAL 121/2006 56 [1975] 13 J.L.R. 26 57 [1963 I.R. 170 58 [2000] AC 45 59 [2003] 2 AC 411 60 [1994] 47 W.I.R. 325 61 [1999] 2.L.R.C. 569 62 [1970] AC 491 63 (1978) 30 WIR 411 64 At page 415 G 65 See, e.g., Century National Merchant Bank and others v Omar Davies and Others,......
-
Comptroller of Customs et Al v Chawla
...counsel for Mr. Chawla in support of these grounds was based entirely on the decision of the OECS Court of Appeal in J Astaphan & Co (1970) Ltd v. Comptroller of Customs [1999] 2 LRC 569. 34 Before dealing with this argument, I would draw attention to the expression ‘tax or rate due’ which ......
-
Damian Kelsick v Kerstin Petty (in her capacity as Director General of the Financial Services Department)
...Vincent Floissac in J. Astaphan & Co (1970) Ltd v The Comptroller of Customs and the Attorney General of the Commonwealth of Dominica [1999] 2 LRC 569 ( Astaphan). Chief Justice Sir Vincent Floissac stated (at pp. 574–575) as follows: It is now well established that the basic principle of ......
Request a trial to view additional results