J Astaphan & Company (1970) Ltd v Comptroller of Customs and Another

JurisdictionCaribbean States
Judgment Date1999
Year1999
Date1999
CourtCourt of Appeal (Eastern Caribbean States)
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5 cases
  • BCB Holdings Ltd The Belize Bank Ltd Appellants v The Attorney General of Belize Respondent
    • Caribbean Community
    • Caribbean Court of Justice (Appellate Jurisdiction)
    • 26 Julio 2013
    ...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
    • Jamaica
    • Supreme Court (Jamaica)
    • 31 Octubre 2007
    ...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
    • Belize
    • Court of Appeal (Belize)
    • 23 Octubre 2003
    ...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)
    • St Kitts & Nevis
    • High Court (Saint Kitts and Nevis)
    • 12 Noviembre 2018
    ...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 ......
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