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None of the categories of person described in regulation 13(3) fits the circumstances of the Mackle brothers or Mr McLaughlin. This state of affairs lasted for a few days before her father took her nrilegalservices.me away. contained at the back of it Neela's message to Nishikant asking him to forget her. When he meets Neela, she had changed and was not as ugly as when he had seen her earlier. So he suggests to Nishikant's mother that Nishikant should come and bring Neela to Bombay to live with them where they would have better opportunity of choosing www.nrilegalservices.me a youngman for her to be married.
Nishikant who was appointed in a newspaper office was at first reluctant but his sister-in- nrilegalservices law persuades him and so he goes to Goa. As Neela was in love with Nishikant but she knew that she would not be married to him, she encourages him to bring their love to culmination. There is no evidence that they held the tobacco products at the excise duty point. He says in that nrilegalservices.me letter that poetry may bring him fame but would not give him a livelihood.
As Aikens LJ said at para 39 of Bajwa the "upshot" of the relevant decisions on regulation 13 is that a person cannot be liable to pay duty on tobacco imported by sea in a ship unless one of two conditions is satisfied. The author then depicts the slow but steady maturing of the love between them, the seeking of and getting of opportunities to be near to each other, their having to sleep in the same bed while on the boat coming to Bombay and ultimately falling in love with each other which developed during Neela's stay in Bombay.
They wait for a reply but unknown to Nishikant, Neela receives a reply from her nrilegalservices.me father rejecting the proposal on the ground that Nishikant is unemployed and would not join Government service even though he had suggested it to him. Mr McLaughlin's offence took place after the coming into force of the Proceeds of Crime Act 2002 (POCA). If it is not concluded that he has such a lifestyle (and that was the position in relation to all the appellants in this appeal) the court must decide whether the convicted person has benefited from his particular criminal conduct.
Either he must be "holding" the tobacco at the excise duty point, or he must both have "caused" the tobacco products to reach the excise duty point www.nrilegalservices.me and he must also have retained a connection with the goods at nrilegalservices that point. In this connection it should be noted that the Court of Appeal in White held (correctly in my view) that regulation 13(3) (e) must be interpreted in conformity with section 1(4) of the Finance (No. " Section 14 provides: "An adopted child shall be deemed to be the child of his or her adoptive father or mother for all purposes with effect from the date of the adoption and from such date all the ties of the child in the family of his or her birth shall be deemed to be severed and replaced by those created by the adoption in the adoptive family; Provided that-- (a) (b) (c) the adopted child shall not divest any person of any estate which vested in him or her before the adoption.
Section 156(4)(a) and (c) provides that if a defendant has been convicted of an www.nrilegalservices.me offence before the Crown Court, it must be determined whether he has a criminal lifestyle. The decision of the lower courts on this point was not challenged in the High Court and it is not permissible for the respondent to raise this question at this stage. During Neela's stay with Nishikant's family the love between her and Nishikant became intense as a result Nishikant proposes to marry her and writes to her father for his consent.
2) Act 1992, so that a person who has caused the tobacco products to reach an excise duty point is not liable for the duty unless nrilegalservices.me he has retained a connection with the goods at the excise duty point. As he was entirely dependant on his brother for his maintenance, the father refused to give his consent in the interest of Neela's happiness and told her that he was coming back to fetch her. As she had reached the marriageable age, her father in Goa, Wasudeo who always treated Nishikant's mother like his own sister is anxious to get her married to some eligible youngman, but evidently the opportunity for choosing the right person was remote.
It is also urged on behalf of the respondent that the jurisdiction of the Civil Court was barred by the provisions of the Madhya Bharat Land Revenue Administration and Ryotwari Land Revenue and Tenancy Act, 1950 (Act no. 85 Neela who is about 17 years of age is the daughter 015 a distant maternal cousin of his mother. This issue was decided against the respondent in the trial court and also in the first appellate court. If it is determined that he has so benefited, the court must decide on the recoverable amount, and make an order (a www.nrilegalservices.me confiscation order) requiring him to pay that amount.
About two months later Nishikant receives an invitation card for Neela's marriage and thereafter he received another letter written by Wasudeo to his daughter to which we have earlier referred and which also. Nor is there evidence that they caused the tobacco products to reach the excise duty point.