text:
Dinesh Aggarwal
Date of Pronouncement – 02.07.2012
1. This is a writ petition under Article 226/227 of the Constitution of India read with Section 482 Cr.P.C. seeking quashing of the Criminal Complaint No.25/1/03 titled V.P. Sharma, Intelligence Officer, DRI v. Siddhartha Polymers Ltd. (now known as Siddharth Asia Ltd.) & Ors., under Sections 132 and 135 (1) (a) of the Customs Act, 1962.
2. Briefly stated, the facts of the case are that pursuant to the general investigation carried out by the DRI against the import of Poly Carbonate Sheets (PC Sheets) under Open General License into India being imported by various importers, a raid was conducted on the petitioners. After conducting the raid, a show cause notice was issued against the petitioners on 31.3.2003 in substance alleging that they had mis-declared the goods inasmuch as the importer, namely, the petitioners had stated on 1.2.2003 that the PC Sheets imported by them were made by extraction process of scrap indicating that the declaration made by them to the Customs was false, that is, the Sheets are made of de-generated scrap, while as they were prepared from fresh polymer of high resin. The second allegation against them was that the international/domestic price of the raw material, that is, polycarbonate resin required to manufacture the imported PC Sheets is more than the declared price of the finished product at the time of its import. Thus, on the basis of these allegations, a show cause notice was issued to which reply was filed by the petitioners. On not being satisfied, the respondent initiated the departmental proceedings of adjudication against the petitioners and filed a complaint against the petitioners under Sections 132 and 135 (1) (a) of the Customs Act, 1962, for mis-declaring the description of imported goods at the time of import and thus, sought their prosecution for various offences under the Customs Act.
3. The petitioners have challenged the said proceedings on the ground that no mis-declaration has been made by them as alleged by the Department and have alleged that the documents which are required for the clearance of goods from the Customs, namely, Bill of Entry, Invoice, Packing Lists and Bill of Lading, clearly showed that the goods declared by the petitioners were PC Sheets and cleared as such. It is also alleged by the petitioners that the respondent, before the High Court of Punjab and Haryana had filed an affidavit in a writ petition filed by the present petitioners wherein they have specifically admitted that they did not suspect the petitioners of mis-declaration of the description of the goods imported by them. On the basis of these allegations, the petitioners prayed for quashing of the complaint and the subsequent proceedings.
4. During the pendency of the present proceedings, the trial of the criminal complaint against the petitioners was stayed. A new development has taken place, namely, that there has been an adjudication of the departmental proceedings in favor of the petitioners. This final order was passed by the Department on 4.11.2011, holding on merits, that there was no mis-declaration of the imported goods or/and there was no under-valuation of the goods, as alleged by the respondent/DRI. Against the aforesaid order, the Department had not preferred any appeal in the High Court or the Supreme Court. This is despite the fact that the respondent was given adequate time to obtain instructions as to whether it has appealed against the Tribunal's order or not. Since no concrete information was furnished, the arguments in the main writ were heard and the orders were reserved.
5. The main contention of the learned counsel for the petitioner Mr. Pradeep Jain has been that the petitioners having been exonerated of the allegations of mis-declaration and the under-valuation in respect of the goods imported by them, thus, there was a gross abuse of the processes of law to continue with the criminal complaint against the petitioners for the offence of mis-declaration punishable under Section 132 read with Section 135 (1) (a) of the Customs Act, 1962, inasmuch as this is a finding of fact returned by the competent Tribunal. It was also contended that the said finding of fact has become final as despite the expiry of more than eight months, no appeal or any other proceeding assailing the said order has been filed by the respondent and thereby, the said adjudication has attained finality. Having attained finality, the learned counsel Mr. Jain contended that the Supreme Court in Radhe Shyam Kejriwal v. State of West Bengal [2011] 3 SCC 581 has categorically laid down the parameters where a party has been exonerated in the departmental adjudication proceedings on the basis of certain facts and in case, the criminal prosecution of the same party is being conducted by the Department on the same set of facts then, it tantamounts to gross abuse of the processes of law and, therefore, the criminal proceedings are liable to be quashed. This reasoning, the learned counsel contended, has been arrived at by the Apex Court by a majority view on the basis of the fact that in the adjudication proceedings, the quantum of proof, which is required, is only by a preponderance of probabilities while as in a criminal trial, the quantum of proof, which is required to prove the guilt of the accused persons, is beyond reasonable doubt and thus, the quantum of proof, required in a criminal trial, being much higher, it is next to impossible for the Department to establish that the petitioners are liable to be prosecuted and much less to be convicted for the said offence. Accordingly, it has been contended that the continuance of the proceedings against the petitioners is a gross abuse of the process of law and deserves to be quashed.
6. No arguments were addressed on behalf of the respondent. However, after the judgment was reserved by this court, the learned counsel for the respondent has filed an application under Section 482 Cr. P.C. It has been stated in the said application that since the Department is in the process of filing an appeal against the order of the CESTAT passed in Writ Petition M.C. No.620 of 2012, filed by Mono Acrylic Manufacturing Company (P.) Ltd. v. Union of India, therefore, the order dated 4.11.2011 has not attained finality and the filing of the present writ petition is pre-mature, at this stage. This matter was posted for directions on the basis of the application. But even on the date of direction, no categorical statement has been made that the appeal has been filed, therefore, in my view, filing of this application does not help the respondent in any manner.
7. I have heard the learned counsel for the Department as well as the learned counsel for the petitioners. I am of the view that the application which has been filed by the respondent is a gross abuse of the processes of law. It is very unfortunate that on the one hand, the respondent do not take timely actions against the orders passed by CESTAT, yet they want to ensure that this court is not able to decide the matter on the basis of the facts. Despite having given ample opportunities by this Court to the respondent to obtain instructions or even for that matter to file the appeal before the appropriate appellate forum, it has not been able to disclose any concrete action and tried to create a hindrance in the expeditious disposal of the writ petition and want the matter to be hanging. This writ petition is pending in court for the last more than eight years and the proceedings of the learned trial court had remained stayed during all these years and if the trial of the criminal complaint has to remain stayed for such a long time without any finality, the trial itself, assuming it has to continue, will take at least a decade to get disposed of. I, therefore, deprecate this kind of attitude on behalf of the Department or its counsel, whereby they have tried to prolong the disposal of the present case.
8. Coming back to the legal position with regard to the adjudication of departmental proceedings and its consequences on the criminal trial, the Apex Court in Radhe Shyam Kejriwal's case (supra) has by majority, after doing extensive examination of all the judgments including the judgments which held slightly a different opinion in Standard Chartered Bank v. Directorate of Enforcement; [2006] 4 SCC 278, Collector of Customs v. L.R. Melwani AIR 1970 SC 962, Uttam Chand v. ITO [1982] 133 ITR 909, G.L. Didwania v. ITO [1997] 224 ITR 687 (SC) and K.C. Builders v. Asstt.CIT [2004] 135 Taxman 461 (SC), has taken a definite view and culled out the principles which the courts must follow, in case there is a challenge laid to the continuance of the criminal complaint or a trial, in a case where simultaneously departmental adjudication proceedings are also started. These principles are as under :-
"(i) Adjudication proceeding and criminal prosecution can be launched simultaneously;
(ii) Decision in adjudication proceeding is not necessary before initiating criminal prosecution;
(iii) Adjudication proceeding and criminal proceeding are independent in nature to each other;
(iv) The finding against the person facing prosecution in the adjudication proceeding is not binding on the proceeding for criminal prosecution;
(v) Adjudication proceeding by the Enforcement Directorate is not prosecution by a competent court of law to attract the provisions of Article 20 (2) of the Constitution or Section 300 of the Code of Criminal Procedure;
(vi) The finding in the adjudication proceeding in favour of the person facing trial for identical violation will depend upon the nature of finding. If the exoneration in adjudication proceedings is on technical ground and not on merit, prosecution may continue; and
(vii) In case of exoneration, however, on merits where allegation is found to be not sustainable at all and person held innocent, criminal prosecution on the same set of facts and circumstances can not be allowed to continue underlying principle being the higher standard of proof in criminal cases."
9. A perusal of the aforesaid principles would clearly show that although there is no automatic closure or quashing of the criminal complaint, in the event, there is a favourable verdict in the departmental or the adjudicatory proceedings in favour of an accused but in case the adjudicatory proceedings culminate into a favourable order in favour of the accused on merits and the criminal complaint is in sum and substance based on the same facts then, obviously the Apex Court has observed that it would be a gross abuse of the processes of law to continue with the criminal complaint. The reasoning, which has been given by the Apex Court, for this view, is not far to seek. It has been observed by the Apex Court that in the adjudicatory proceedings, the quantum of proof which is required for proving the charge or the adjudication against the offending party is by preponderance of probability, that is, a very minor degree of proof is required to establish the allegations against the party concerned. As against, in a criminal trial, where the quantum of proof, which the complainant has to adduce, is beyond reasonable doubt or what we call that the guilt of the accused has to be proved to the hilt, therefore, there is a marked difference in the quantum of proof required in an adjudication proceedings in contrast to a criminal proceeding. Drawing the analogy from the same, in case, the factual matrix in the adjudication proceedings and in the criminal complaint are the same and if the department has not been able to proved by preponderance of probability, the charge or the allegation against the petitioners, it is unthinkable to visualize a situation where they will be able to muster evidence to prove the same charge before a criminal court by a higher degree of proof. In the adjudication proceedings, the two charges which were levelled against the petitioners in the instant case were of mis-declaration and under-valuation. It will be worthwhile to reproduce here as to what the CESTAT Tribunal had to say about the said charges or the allegations levelled against the petitioners.
"41. The Revenue has relied heavily on the fact that prior to March, 1999 the importers had described their goods as "off spec" or "stock lot" polycarbonate sheet while in the Bills of Entry under which the goods in dispute have been imported, the goods have only been described as per Customs Tariff Heading 392061, to support its contention that goods have been misdeclared. However, the tariff heading covers all kinds of polycarbonate sheets whether made out of virgin polymer or out of recycled/regenerated material and therefore non-mention of sheets being made out of recycled/regenerated material cannot be held to amount to mis-declaration. The contention of the Revenue is that the polycarbonate sheets were not only opal white in colour but also translucent with proper light emission and fit for use in signage and advertising industry as per the statement of the importer and that this fact would establish that what was imported was polycarbonate sheets made out of virgin polymer, as polycarbonate sheets manufactured out of scrap or recycled material were generally dark or black in colour. On the other hand, I note after going though the statement of Shri Dinesh Agrawal, Director of Siddharth Polymers Ltd. and Shri Anand Bhandari, his consignment agent, that they have nowhere stated that the goods were translucent. The submission that polycarbonate sheets manufactured out of scrap or recycled material are generally dark and find use in opaque applications is based only upon the statement of M/s. M.H. Polymers who, as already noted earlier, is a domestic manufacturer and a competitor of the appellants. The further contention that percentage of the recycled material generated is only 5 to 10% of the total raw material and therefore the volume of polycarbonate sheets imported cannot be justified as being manufactured out of scrap or remains of polycarbonate sheets is again based upon the statement of local manufacturers and cannot be accepted as conclusive.
42. No enquiries have been made by the department from the actual user of these sheets in India. On the other hand, samples were shown to the adjudicating authority to establish that the sheets imported are used as a supporting base and are not "glow signed".
In some cases, advertising material is put on transparent/translucent polycarbonate sheets and the backlit makes the materials glow. In other cases, advertising material is put on opal white polycarbonate sheets which are not transparent/translucent and the material is highlighted when light falls on it from the front. The appellants have been able to show that the imported sheets are of the latter type while evidence of the department is about the former type of polycarbonate sheets.
43. To clinch the matter, I note that in the counter-affidavit filed before the Hon'ble Punjab & Haryana High Court at Chandigarh in the writ petition filed by the importers for release of the goods, the Revenue has clearly stated that M/s. Siddharth has not been suspected of misdeclaration of the goods as they have not declared it to be made out of scrap.
44. In the light of above, I agree with learned Member (Technical) that the finding of the Commissioner that the imported polycarbonate sheets are not made out of recycled polycarbonates is not sustainable.
45. As regards valuation, I find that the charge of undervaluation of goods depends upon the finding as to whether the goods have been misdeclared or not. I have already concurred with the finding of learned Member (Technical) that the goods have not been misdeclared. However, without stopping here, I am going into the question of alleged undervaluation. I find that the learned Member (Technical) has recorded a detailed finding on valuation and then come to the conclusion that there is no merit in the contention of the Revenue that appellants have misdeclared the values of the goods. The goods were cleared after proper examination and, in fact, the value was loaded in the case of M/s. Gayatri Exports from US$ 600 per MT to US$ 1040 per MT meaning thereby that the sample was made at par with the contemporaneous value of sheets imported by other three appellants. Such assessment was not challenged by the department. The Revenue has relied upon the fact that contemporaneous prices of polycarbonate sheets imported through different ports into India suggested a higher price of virgin polymer carbonate sheets, contrary to the declared price of the importers. However, these prices are not relevant in view of the finding that the goods in question are not made out of virgin polymer but out of reprocessed or regenerated resin. Further, the Bills of Entry are for import of clear sheets, compact embossed polycarbonate sheets, multi walled polycarbonate sheets and poly gala sheet. It cannot be disputed that polycarbonate sheets have different applications – clear sheets are used for optical purposes; some sheets have bullet proof applications. Polycarbonate sheets are of several varieties and Customs Tariff Heading 392061 covers all types of polycarbonate sheets. In this view of the matter, no reliance can be placed on the Bills of Entry relied upon by the Revenue. On the other hand, the appellants have submitted evidence of contemporaneous import at similar price by M/s. Subam Traders and no show cause notice had been issued to them alleging undervaluation. In contrast to the order recorded by learned Member (Technical), on both issues, namely misdeclaration of description and misdeclaration of value, learned Member (Judicial) has given his finding only on the question of misdeclaration of goods. He has come to the conclusion, by necessary implication, that the evidence on record is not enough to give a definite finding on mis- description of imported goods and it is for this reason that he has directed the adjudicating authority to collect samples of virgin material or "Hi-Tech" brand and "Polyglas" brand polycarbonate sheet from Korean manufacturers or "any other authentic source known to law". His direction of limited remand is contrary to the direction of the apex court to consider de novo two questions, namely (1) mis-description and (2) undervaluation of goods and give a finding thereon. The direction of limited remand for collecting samples would also amount to going beyond the scope of the SCN. Further, the direction of limited remand would be impractical to follow. If it was possible for the Revenue to collect the desired samples from the Korean manufacturers, they would have done it through Consulate General of India in Hong Kong. It is also not clear as what are the other authentic sources known to law and therefore this is a vague direction which is not capable of being implemented. The Chemical Examiner of CIPET Bhopal and CIPET Amritsar have not been cross-examined by the Revenue, which they could have done if so desired, and therefore the direction in the order of the learned Member (Judicial) for Revenue to cross-examine these Chemical Examiners amounts to giving an opportunity to the Revenue which was never asked for by them. Ld. Member (Judicial) has also advised adjudicating authority to take advantage of the detailed discussion on valuation by learned Member (Technical), without recording any independent finding on the valuation issue. Ld. JCDR has also not put forth any plea in support of the order recorded by learned Member (Judicial).
46. In the light of the above discussion, I agree with the order recorded by learned Member (Technical).
The papers are now returned to the original bench for recording majority order.
Vice President
47. In view of the decision of the majority, the appeals are allowed.
(Rakesh Kumar)
Member (Technical)"
10. A perusal of the aforesaid observations would show that by a majority of 2:1, if the allegations of mis-declaration and under-valued declaration has not been established against the petitioners, I fail to understand as to how the Department would be able to establish the said charge against the petitioners beyond reasonable doubt in a criminal trial except that the trial itself would continue, evidence would be adduced and it will be a futile exercise of wasting time, energy and resources of the court apart from subjecting the accused to a great deal of mental and physical harassment. I feel that it would be tantamounting to flogging only a dead horse, which the Department feels pride in. I, therefore, do not agree with the view taken by the Department that mere contemplation by them now to assail the order dated 4.11.2011 before the Apex Court or any other appellate forum where they have a right to do so, should result in deferring the decision in the present petition. That would be adding insult to the injury and prolonging the agony of not only the accused but also resulting in dilatory tactics on the part of the respondent. I feel that the petitioners have been able to make out a case where the facts of the present case are squarely covered by Radhe Shyam Kejriwal's case (supra) inasmuch as having been exonerated in the departmental adjudicatory proceedings regarding both the allegations of mis-declaration and under-valuation, there is no point in continuing with the criminal trial as it is resulting in abuse of the process of law.
11. Accordingly, Criminal Complaint No.25/1/03 titled V.P. Sharma, Intelligence Officer, DRI (supra). (now known as Siddharth Asia Ltd.) & Ors., under Sections 132 and 135 (1) (a) of the Customs Act, 1962, and the consequent proceedings against the petitioners stand quashed.
12. In view of the aforesaid, the writ petition is allowed and all the pending applications stand disposed of.


text:
We all know the traditional baby gifts to purchase an expectant mother, but if you're looking for a unique baby shower gift, we've got you covered. This Baby Horse Swing by HABA USA is sure to surprise the mother-to-be and please the little one.
The seat can be adapted to the child's size with the adjustable straps. Thanks to the back pad, which is removable and height adjustable, bigger children will also enjoy safe and comfortable seating. Expertly designed to keep your child safe and while having fun! The swing can hold up to a 66 lb load and is approximately and is perfect for children 10 months and up. $150

subset: commoncrawl


text:
More tips from shoulder therapy in Germantown
Shoulder therapy in Germantown Read more about shoulder therapy in Germantown. Exercising regularly is key to physical fitness. After you have suffered a shoulder injury like a dislocated shoulder, you need to know that going to physical therapy is not enough to ensure that injury never happens again. You need to maintain a healthy, and regular regimen that you need to follow to prevent ever having to need shoulder therapy in Germantown ever again. Prevention is key here, and you won't just save yourself from a great deal of pain, discomfort, and inconvenience; you would also be saving yourself from having to spend a whole lot of money for physical therapy too. Strengthening those shoulders will reduce the likelihood of re-injury The best exercises that you can do for your shoulder is swimming and physical resistance training. Strengthening your shoulder muscles will help support your joints. In turn, that allows you to become more resistant to injuries by being able to handle greater pressure on your shoulders. Your physical therapist in your Shoulder therapy in Germantown would also tell you that regular exercise will keep your shoulder healthy and in good condition. And, as a measure of precaution, always ask your doctor or your therapist on what type of exercise would best suit you. A little tip though, swimming is a great exercise to begin with. Weak shoulders will make you more susceptible to injury If your shoulders are weak, your risk of getting a shoulder injury is greatly increased. Your injury can come from lifting heavy objects like grocery bags, or playing various kinds of sports. You will find that lifting a heavy object the wrong way, or receiving significant contact on your shoulder might just cause injury, which could either be orthopedic or musculo-skeletal. However, if you regularly exercise your shoulders and stretch, it will teach you how to lift objects properly. And, as far as sports go, regular exercise will strengthen your muscles to a point wherein your body will be able to withstand greater amounts of force or pressure – that means with regular exercise, it will take more than just a little bump to injure you. ...Read More
Tips from knee therapy in Gaithersburg
Knee therapy in Gaithersburg Knee therapy in Gaithersburg will help if you have any injuries. Getting a knee injury can be very tough. It's a very difficult body part to live without, and it will definitely make you feel disabled. The good news, however, is that you can actually avoid knee pain and knee therapy in Gaithersburg altogether. In fact, your physical therapist himself will tell you what you should practice in order to strengthen those knees in the hopes that someday, you will never have to have knee therapy ever again. These tips are actually very simple, but quite life changing to say the least. Keep your weight healthy You probably know how gravity works. Weight is the result of gravity as our mass is constantly being pushed down towards the earth. So, that means, the heavier we are, the harder it is to move around. And, just like a building, you will have larger foundations if you want your building to become taller and taller. The bad news, however, is that your knees will remain the same no matter how big you may get. And, your knees cannot support an infinite amount of weight. So, try to watch your weight and try to get healthy – your knees will love you for it. Do a little stretching to limber up Another way to avoid knee therapy in Gaithersburg is to stretch. Stretching is often neglected, but you would be surprised to know that by simply relieving tightness in areas like your hamstrings and hip adductors, you are actually taking away a great deal of compression on your knees. In short, by stretching out those hamstrings and hips, you are taking a lot of pressure off your knees. Being at work all day means you have been doing quite a lot of sitting. This is the primary cause of tightness in your legs and hips. So, before heading out from the office, try to do a little stretching to loosen up those tight muscles that support your knees. ...Read More
Physical therapy in Rockville also deals greatly with mental health
Physical therapy in Rockville Tips from physical therapy in Rockville. Being disabled can also be mentally crippling. Your body, after it has been through a significant amount of trauma, will tend to have varying degrees of coping mechanisms that could either make you lose hope in recovery, or motivate you to make a full recovery if possible. One thing is definitely for sure here, your mental health plays a very huge part when getting Physical therapy in Rockville. And if you are someone in need of physical therapy, or if you are caring for someone that needs physical therapy, you will definitely have to be mentally strong in order to overcome your present setback. Making a full recovery also means having the will to recover Frank Herbert was definitely right. Fear really is the mind killer. And, if you are getting Physical therapy in Rockville, or some other part of the country, you need to know that your mindset is just as important as the therapy you are undergoing. You need to stay positive, and you need to have the will to actually get better day by day. You need to stay strong because progress does not happen overnight. It is actually a very slow, painful, and gradual process. But once you are through with it, the benefits that you reap are definitely worth all the trouble. Just stay strong, and you will get through it. Sometimes, the seemingly impossible obstacle is all in your head Day in and day out, people push themselves farther then they could have ever imagined possible. Army servicemen, professional athletes, and even people who do CrossFit will tell you that sometimes, limitations are all in your head. Getting physical therapy in Rockville is no different than being an Army recruit, or a rookie athlete. All you need to do to get better is to train, and get better and stronger every single day. You just have to stay optimistic, and never lose hope. If you are able to do that, you would be surprised at what your body can accomplish....Read More
Physical therapy in Gaithersburg
Tips from physical therapy in Gaithersburg Physical therapy in Gaithersburg, or in Maryland, or in any other place in America will demand that you be physically and mentally prepared to get you back on your feet and becoming fully functional once again. And, if you want to have full range of function once again, you need to stick to your physical therapy program. You can speed up your healing An injured professional athlete gets physical therapy to get back to a hundred percent. Otherwise, the healing process would take longer. And, there may even be a chance that you would not regain full function as well. And we're talking about professional athletes here. If professional athletes need physical therapy, what more if you are an average person, right? Physical therapy in Gaithersburg will help you get better faster. And, as a patient, it is your job to make sure to attend all your therapy sessions. The reason behind this is so you will be able to make a speedy and full recovery from your injury. Lying in bed all day won't make you better, in fact, it would even make it more difficult to correct your injury or disability. You can also help trim costs for your full recovery The more you participate in therapy, the faster you can get out of the hospital or from those crutches. Physical therapy in Gaithersburg can be physically and mentally tiring, but that is only for the beginning of therapy. Once you inch your way closer to a full recovery, you will get to see your progress day by day, and you will definitely be more encouraged and confident of yourself. What doesn't change, however, is the amount of money you would have to spend for therapy. Whether you attend or miss your sessions, you would still be paying for them. So you might as well get it over with quickly, so you can save on money and you could speed up your recovery. ...Read More


text:
The major drawback of rack and pinion system is that it cannot sustain higher friction levels which causes damage to its components which could hamper growth of global rack ends market.
New York, NY -- (SBWIRE) -- 07/06/2017 -- Rack ends also called as inner tie rods or axial joints is a part of rack and pinion steering gear system, which converts circular motion of the steering wheel to straight line motion at the wheels The rack ends are the connections between steering rack and the outer tie rod ends which is connected to the steering knuckles joined to the wheels. The one end of the rack end which is connected to the steering rack is inside the steering track and the end is threaded onto which the outer tie rod is mounted with a locknut. Toe adjustment is done by loosening this locknut and turning the rack end to increase or decrease the length of the rack. They have a flexible rubber cover known as boot or bellows or bellow boots. The rack ends play a pivotal role in absorbing the vibrations due to improper roads and thus stabilizes the vehicle.
To view complete report @ http://www.persistencemarketresearch.com/market-research/rack-ends-market.asp
The rack and pinion steering gear system in which the rack ends are used, is commonly used in all types of gear systems from conventional manual systems to the modern power steering systems, which is the major driving force for the global rack ends market. The steering system with racks and pinions are compact in size, cheap and with relatively easy mechanism as compared to other steering systems, which is anticipated boost the global rack ends market.
A sample of this report is available upon request @ http://www.persistencemarketresearch.com/samples/11008
The global rack ends market can be divided into seven regions, namely North America, Latin America, Western Europe, Eastern Europe, Asia Pacific Excluding Japan (APEJ), Japan and Middle East & Africa (MEA). Western and Eastern Europe hold the largest market share in the global rack ends market due to the large number of automobile industries in the region. North America holds the second position in global rack ends market. The leading markets are expected to show moderate growth, while on the other end the emerging market APEJ is expected to project high growth rate in the global rack ends market, owing to the increased sales of automobiles in the region. Regions such as Latin America, MEA are projected to represent trends of lower growth rates in global rack ends market as compared to other regions.
To view TOC of this report is available upon request @ http://www.persistencemarketresearch.com/toc/11008
Some of the key players in the global rack ends market are as follows:
Roadsafe Automotive, HlGH LINK AUTO PARTS CO., LTD, ATEK, GMB Corporation Japan, Aupart Suspension Co., Ltd., Ultimate Power Steering, Arora Udyog, F-tek Auto Engineering, CCYS


text:
Mr. Jamal Eddine Bensari
Company: OCP S.A.
Position: Senior vice president sales Americas.
Country: Morocco
Dr. Awad Al-Saber MABROUK
Vice Chairman
Position: Executive Manger
Country: Libya
Dr. Abdul Rahman Jawahery
Board Member
Position: President
Country: Bahrain
Mr. Saad Abu Al-Maaty
Board Member
Company: Abu Qir Fertilizers Company (AFC)
Position: Chairman and Managing Director
Country: Egypt
Mr Adil Kareem Kak Ahmed
Board Member
Company: Minister of Industry & Minerals
Position: Deputy Minister
Country: Iraq
Mr. Miloude LOHICHI
Board Member
Company: ASMIDAL
Position: President General Manager
Country: Algeria
Mr. Mejbel Alshammari.
Board Member
Position: Deputy Managing Director, Fertilizers
Country: Kuwait
Mr. Ahmed Al Marhoubi
Board Member
Company: Oman-India Fertiliser Co.(OMIFCO)
Position: Director of Finance & Corporate Support
Country: Oman
Mr. Humoud Al Mannai
Board Member
Company: Qatar Fertiliser Company (QAFCO)
Position: Chief Technical Officer
Country: Qatar
Mr. Hazeem Sultan Al Suwaidi
Board Member
Company: ADNOC Fertilizer Co
Position: CEO
Country: United Arab Emirates
Mr. Samir Al-Abdrabbuh
Board Member
Position: Executive Vice President, Agri-Nutrients
Country: Saudi Arabia
Mr. Mohamed Abdullah ZAIN
Secretary General
Company: Arab Fertilizer Association
Position: Secretary General
Country: AFA


text:
Hi peeps.
Today I have a card done with a new Ching Chou Kuik digital image called " Hydrangea in bow "
I love these vintage looking girls.
You can find it HERE .
I have inked with vintage photo all edges and put dome antique white frantage around the image.
The papers were from Prima called " Time travellers memories " I love these papers. The Butterfly and leaves are from Joy crafts Noor design.
I dies the lace with walnut crystals as well to shabby it up.
The Sentiment is from whimsy and I stamped it on a little tag which was in the paper pad and embossed it.
A pen nib for the centre of the butterfly ( I was determined to use these one day ) and a little gesso and it was all done.
Coloured with copics numbers
Hair E 59,57,55,53
Dress , E70,71,74,77
Flowers, RV 91,93,95,99
Thanks for stopping by. Till next time x


text:
Apple has announced that its Worldwide Developers Conference (WWDC 2011) will be held June 6-10 in San Francisco, and promises to unveil the future of the iOS software used in its iPad and iPhone as well as the Mac OS X software at the heart of its computers.
Philip Schiller, Apple's senior vice president of worldwide product marketing, says in a statement "If you are an iOS or Mac OS X software developer, this is the event that you do not want to miss."
More than 1,000 Apple engineers will be on hand at the event and more than 100 technical sessions will be offered. The price to attend the event at Moscone West is $1,600.
No mention of whether Apple CEO Steve Jobs, who is on medical leave but who introduced Apple's iPad 2 tablet computer earlier this month, will be at WWDC 2011. Last year, Jobs unveiled the iPhone 4 at WWDC.
The annual event, which last year sold out in just over a week, has become the place where Apple typically introduces its newest iPhone, this year expected to be the iPhone 5.
However, Apple says nothing about a new iPhone in its WWDC 2011 announcement.
APPLE IPHONEYS: The iPhone 5 edition
Speculation has been rampant over the past week that iOS 5 will actually not be delivered until the fall even if it is announced at WWDC in June. The new edition of iOS is expected to be integrated with the cloud and to support services such as a "music locker" and location-oriented offerings.
Apple is expected to release the much previewed and heavily iOS-influenced Mac OS X Lion.
WWDC promises to hook up developers of iPad, iPhone and Mac applications with one another and to recognize the best designed and most innovative apps for Apple products.
Technical tracks at WWDC 2011 include Application Frameworks; Graphics, Media and Games; Developer Tools; Internet and Web; and Core OS.
Follow Bob on Twitter
Read more about anti-malware in Network World's Anti-malware section.


text:
Brett Milligan Assistant Professor,
University of California, Davis
Brett Milligan is assistant professor of landscape architecture at the University of California, Davis, where he teaches design studios and courses on regenerative technologies and infrastructural studies. He is the director of Metamorphic Landscapes, which conducts experiments in the design and experience of trajectories of landscape change. Brett is also a founding member of the Dredge Research Collaborative, which assembles symposia, exhibitions, transdisciplinary design workshops, and public tours exploring the human manipulation of coastal and sedimentary processes.
Brett's work focuses on the interface between land and water, particularly rivers, deltas and port infrastructure, testing approaches to meld expanding frontiers of ecological performance with aesthetics and expanded forms of social and political engagement. Current projects include a comparative Four Coasts project with the Dredge Research Collaborative, Feral Recreation: The Human Use of Restored and Naturalized Lands in California's Delta, and Wicked Ecologies, a project supported by the Graham Foundation.


text:
GotGame Radio: Nyko's Playpad Pro | Dead Trigger | Grand Theft Auto V
At this year's GDC, I got the chance to check out Nyko's Playpad and the Playpad Pro. You can play your favorite games on your smartphone with the help of these controllers. In today's episode of GotGame I talk about a favorite mobile game of mine called Dead Trigger, as well as speaking on the new Grand Theft Auto V trailer. Stay tuned!
Podcast: Play in new window | Download


text:
Murder Mystery Dinner… Proves Elusive and Fun!
On Jan. 24th, The Shadow Hills Players, led by Jim Curtiss and Mark Allen, staged another of the popular "Murder Mystery Dinners."
The mystery was both challenging and fun, as 5 teams of amateur murder sleuths did their best to solve the question of, "Who Dunnit?"
"The scene is the Blue Orchid nightclub in 1938. Atlee Publishers is throwing a soiree for noted playwright Morris King. He has hinted that he has some shocking revelations about the three year old murder of stage legend Sherman Reeves. Just before he reveals his secrets, he chokes and runs from the room. It is shortly confirmed that he is dead and, conveniently, all the suspects are already in the room. "
Only one team successfully named the murder(s), with several going off-track to accuse the helpful, if confused, Sergeant Melville…one of the investigators of the crime.
There was little doubt that Chef Diana would provide an amazing meal, and nobody was disappointed!
Be part of the next production, or join in the fun…no acting talent required. Trust us on that.


text:
I have a Home Generator that will power a pretty big home never been hooked up..Don't know to much about it other then it has a 993cc briggs motor powering it and it came from a company called kings air. It has everything you need to get someone to hook it up. trying to sell it for someone that moved out of town and he ask me to try to sell it...We are asking $2000 OBO...My number is
You can call or text any time.


text:
Posts Tagged 'South Shore Furniture'
Buying A South Shore Bedroom SetJuly 28, 2015
If youre redecorating your bedroom or just starting from scratch, South Shore Furniture is a great place to begin. With such a huge selection of South Shore Furniture to choose from, its not always easy to successfully pick and choose the right items that will create the ultimate bedroom layout. Lets take a look at the different options available to you and how theyll affect the end result.
The Bed
The focal point of any bedroom is undoubtedly the bed, not only because it takes up the most room, but because it is the highest-traffic piece of furniture in the room. The surrounding furniture should take their cues from the bed; where your bed goes, the rest of the room will follow. So if you have a style of bedroom in mind, or a particular type of dcor you want for your room, focus on the bed and youll have an easier time filling in everything else.
A South Shore Bedroom Set
A guaranteed way to ensure that you have synchronization between your South Shore furniture is to go with a South Shore bedroom set. Bedroom sets come with multiple pieces of matching bedroom furniture, so in one purchase you can shore up the style base of your bedroom.
For those not confident in their decorating skills, a South Shore bedroom set can be very helpful because it does a lot of the decoration for you. If you can find three or four bedroom pieces that fit together as a group, youve won half the battle. So find a style contemporary, traditional or modern and choose a bedroom set that matches what you want. Now youve got a great head start.
South Shore Night Stands
A South Shore night stand is a great complementary piece for the bedroom. While it isnt as essential as say, a bed or dresser, a night stand fills out a bedroom nicely, and is a very handy item to have in the room. Whether its to store a few items bedside, or a spot for your reading lamp, a night stand adds balance to the room.
South Shore night stands are almost always located directly next to the bed, because theyre really an item of convenience. You want to be able to reach it while youre in bed, so it wouldnt make much sense to have it across the room against the wall. If youre buying a South Shore night stand separately from bed, make sure that the height matches up with the bed so that you dont have to strain every time you want to reach over and grab something.


text:
Erik R. Wald
Erik R. Wald
Erik R. Wald is a member of Quest's Investment Committee and focuses his equity research effort in the Industrials, Financials, and Energy sectors. Erik is also a member of the fixed income team. Erik has worked in the investment industry since 2001 and has held positions at D.A Davidson, Touchstone Investment Management and, most recently, Mazama Capital Management.
Erik earned a Bachelor of Science in Business Administration with a minor in Economics from the University of Oregon.


text:
- About Us
- Locations
- Directions
- Pre-Plan
- Veterans
- Resources
Beebe Crane HaywardApril 7, 1924 ~ July 17, 2017 (age 93)
Share using:
Beebe Fondell Crane was born at home in Bennington, Idaho on April 7, 1924. She is the oldest of eight brothers and sisters. At age 12, her family lost their father, George Crane, to an early death, creating a hardship for their widowed mother. She graduated from Montpelier High School and then worked with the Federal Farm Subsidy Program. She married Woodrow E Hayward on May 8, 1946 in the Idaho Falls Temple. He built a home in Montpelier where they lived until their second son, Paul contracted polio. They moved to Utah for Paul's medical treatment. Both Woodrow and Beebe found work, he for Clyde Williams Construction building homes, she at Electromotive Division of General Motors.
Beebe held many church positions. She served a Stake Mission in Montpelier. After moving to Utah she was called as the ward drama director. She also cooked meal for the work missionaries and served many years in ward and stake libraries.
Beebe was from old pioneer stock and had a hard life during the depression. She went without many things. She strived to provide for her two sons and on several occasions, her grandchildren, and faithfully cared for an ill husband until he died. She was a member of the Daughters of Utah Pioneers and always remained true to the faith. She researched and found many family names for temple work.
Possessing a strong attitude, she always did more than her share or work, taking care of an elderly mother for many years. Her home was always open to visiting relatives. Annually she traveled to Idaho to decorate her father's grave for over 60 years. He desire was to live at home as long as possible, which required thrift, and her wish to pass there was granted.
Her grandchildren held a special place in her heart and they received assistance from her as needed, she being liberal towards them, which made her happy.
She was a survivor (one tough old bird), having suffered breast cancer, diabetes, macular degeneration and blindness in her aging years, and colitis from age 29.
We thank everyone who helped her over the years in any way, including the professional and caring medical providers, as she aged. Determined to live alone and make the best of it, Tiffany and Adam, a granddaughter and her husband, moved in to assist her. Not to be forgotten were numerous times her home and visiting teachers, ward members, neighbors and friends accommodated her requests. She spoke highly of each of them and we cannot thank them enough.
Preceded in death by her parents, two sisters (infancy and adulthood), and her husband in 2008, she is survived by her two sons, Alan and Paul, seven grandchildren and 19 great grandchildren.
Funeral services will be held at 1:00 PM on Saturday, July 22, 2017, along with a viewing from 11:45 AM to 12:45 PM, at Russon Brothers Mortuary, 1941 North Main Street, Farmington, Utah.
In lieu of flowers we suggest contributions to the General Missionary Fund of The Church of Jesus Christ of Latter-day Saints.


text:
To make a living in the music industry over the long term requires 4 main things – remembered by the acronym M.A.S.T.
- Musical ability
- Activity
- Sustained and ongoing support
- Taking advice & getting assistance
Musical Ability.
While a quirky act might have success for a period, the interest in the gimmick or the sympathy support for an act who only plays off their looks/circumstances will end up waning very quickly. TJ James, a classic rock artist with a number of CD's to his name and many years experience says "People don't buy Stevie Wonder's music because he is blind and I don't want them buying mine because I am disabled. I want them to buy it because they like the music I make" (TJ has cerebral palsy).
Long term successful musicians have good technique and ability in their chosen area and:
- continue to improve and develop their skills, ability and knowledge
- observe what other artists in their genre do and see what they can adapt as their own
- value input and constructive assistance to move forward. An unattached but interested third party can sometimes provide advice on an issue that you don't see or, that family and friends will not tell you
- network with others in the business to learn more about the industry, those in it, opportunities and trends. Consider online song writing groups and industry forums, going to relevant conferences, attending master classes, being at local jam nights and the like.
It is well known within the music industry that 90% of the CD sales (and over half of the digital downloads) for most artists happen at gigs, or as a direct result of people being at them. While YouTube clips help some people get a career, it is only a very small percentage that have success from this source alone and even those, people will eventually want to see live (or know they can if they were in that area). The type of gig (whether paid, free, busking, markets, support act, etc) and the venue may vary, but to be successful in the long term as an artist, you have to be 'out there doing it'. So a lot of your time should be spent securing gigs and performing regularly and often.
Having gigs and making CD's is all good but if no one comes or buys them, you won't be sustainable for too long. So regular activity is also needed in promotion that is, letting people know about you, what you do, hearing your music and generally building the 'hype and interest' in you. Examples could include:
- get to know people at local radio stations, the entertainment editor in a local paper and gig guide, send them invitations to your gigs (they might do a review). Ask about doing an interview but make it interesting and something they want to broadcast – something of 'news interest' that includes what you do or feel passionate about, as well as your music,
- YouTube clips of performances, your act, all linked with your communication sites
- putting samples of your music up on internet forums and other sites for people to hear and ask people to comment,
- constantly update information, especially gigs on all your communication sites,
- attend lots of other people's gigs, meet them, their management and other patrons (this is also handy for observing how others run their gigs and determine what you might incorporate – especially if getting great audience reaction and in your genre of music).
Sustained and ongoing support from fans.
To have a long term career you need 'fans', a following of people who want to:
- see you more than once,
- listen to your CD they bought more than once and, buy your next CD's,
- tell others about you (word of mouth referral is always the best marketing you can get),
- help you with support and opportunities when they can.
For this to happen not only does your music need to be liked but the quality of what you deliver needs to be there as well. For example, the medium you use to distribute your music (CD's, MP3 downloads etc) needs to be 'good enough' to make the listening of your music enjoyable. Quick cheap productions done on a basic home set up may be good as a demo, but may not promote you properly. If the quality is lacking or even worse the CD doesn't work on their system (eg. If not a 'red book' burn), an unhappy purchaser is the result. Not only will they not purchase again but they will be quick top tell others about their bad experience,
Your gigs need to be 'more than just the music', they need to be performances and entertaining. People enjoy coming to gigs more when there is visual excitement as well as good music, they like the artist to involve them with conversation, expression, information, to feel it's "about them" not just about you. So time needs to be spent in preparation, determining set lists and the flow of songs, some things to say, etc.
Gigs need to be 'different' over time so that a new experience and something interesting is delivered to those who have attended in the past. New songs, different or new arrangements of songs, even new jokes or 'patter' in between songs all adds to an enjoyable experience and a patron who was glad they came again ….. and, will in the future.
Taking Advice and Getting Assistance.
The old saying 'no man is an island" is especially true in the music business. A lot of the success in this industry is gained from networking and also getting input from those who know the traps and have done it before.
Developing a 'network of advice' of people in the industry (not just those with 'names') who have knowledge, are willing to help and who you know you can trust, can be invaluable for the future. While you can just send an email, the personal approach is so much better. As you get around and get involved in the industry, you will come across people who you would want to help you. Once they have met you and preferably get to know you, they will be more likely to positively consider your request.
As well as advice you need to consider getting assistance. By assistance we are not meaning a helper, transport, and the like, although that is all important – but more having people with industry expertise taking care of some of the arrangements and activity for you.
When you start out it might be easy (and cheaper) to do everything yourself, but as you get busier you will need help and, if you are doing all the above and your music is good, that time could approach very quickly. The need for assistance will usually develop in stages and complexity as your career develops. For example, you may need a booking agent before you need a manager, a bookkeeper before a business accountant, a partial publishing deal before full assignment of your material, help with pre-production of a CD before an overriding producer, a website designer before a web manager.
While there will be a cost for most of this assistance – if careful in your judgement of when and who, the benefits and returns from their activity will far outweigh the time involved, bit of saving and possibly lesser result if continue to try and do it yourself.
We hope some of this may have been helpful 😀


text:
Since 1853, Steinway pianos have set an uncompromising standard for sound, touch, beauty, and investment value. Handcrafting each Steinway requires up to one full year – creating an instrument of rare quality and global renown. Not surprisingly, Steinway remains the choice of 9 out of 10 concert artists, and countless pianists, composers, and performers around the world.For more than a century and a half, the world's most accomplished pianists have preferred to express their musical genius on Steinway & Sons pianos. The list includes the giants in classical, jazz, and popular music; the men and women who have shaped the world's musical heritage. Today, more than 98 percent of the world's active concert pianists choose to perform on Steinway pianos. The joy of playing and owning a Steinway piano, however, is not the exclusive domain of the virtuosi. Rather, it is a world open to all who share a love of music, fine craftsmanship, and enduring quality.
Need more information? Call us at 800-373-2000 and ask to speak with a Piano associate, or fill out this form!
Steinway & Sons Grand Pianos
Steinway is dedicated to the ideal of making the finest pianos in the world. The result is instruments renowned for their unsurpassed quality. Pianos with such superior sound and responsive touch that they enchant the most demanding pianists. And we are preferred overwhelmingly by people who share the joy of playing and owning the finest musical instrument — a joy which can be yours when you bring a Steinway into your life. Read more at our exclusive Steinway & Sons site, midweststeinway.com…
Steinway & Sons Upright Pianos
Unlike other manufacturers that mass-produce their uprights, Steinway & Sons uprights are handcrafted in the same factory as our grand pianos, using the same techniques, conditioning processes, and craftsmen. The result is the world's finest upright, living up to the Steinway & Sons name in every respect. Our upright pianos take advantage of over 125 patented features and processes, including our patented Diaphragmatic® soundboard and Accelerated Action®.
Read more at our exclusive Steinway & Sons site, midweststeinway.com…


text:
Amongst all types of printers available in the market, Dell is considered to be the most reliable ones. Not only the brand promise to deliver high-end devices, it also ensures that users don't have to face any issues while using it. The best part is that most of the printers come equipped with user-friendly technology, and so, they deliver high yield performance level. Despite all these factors, we at the same time cannot deny that Dell Printers are also home to a series of glitches. To be honest, there are a few issues associated that hinders the overall performance level of the printer. Though these issues can be fixed by taking Dell Support, it would be best if you try to fix the matter on your own. Here, we have enlisted some of the most common problems of Dell Printer along with their quick and easy solution. Take a quick look:
1. Black Lining at the Bottom Centre of the Documents
- Open the external or the upper cover
- Run print now
- Check whether the light of the scanner is equally bright or not
- If yes, you need to check the photo assembly
2. Unable to Print Black and White Doc (all-in-one printer)
- Right click on dell printer software
- Select the option of Properties
- Click Advanced Tab
- Tab on More Options
- Choose the option that prompts "use black cartridge to print in black and white"
- Click OK
- Save the changes you have made and exit the window
- Restart the computer
3. "Load Paper" Error Message
- Go to the Operator Panel
- Type Set
- Go to the Menu Button
- Choose the option for "Tray Settings"
- Click on the "Enter" button
4. Paper Jamming Error
- Open the printer cover
- Clean up the printer both internally and externally
- Remove all the bits of paper stocked inside
- Close the paper tray
Just in case, if the problem still persists, you need to ensure that you have taken help from the professionals. And, for that, you need to call them up at Dell Printer Support Number. By calling at this number, you will be able to connect with the professionals who will guide you throughout to fix all such issues that are related to the same.


text:
Application Manager (m/f)
"All growth depends upon activity. There is no development physically or intellectually without effort, and effort means work." -Calvin Coolidge
We're looking for sharp, ambitious, promising, and blockchain-enthused developers to join our team during an exciting time at our company. Professionalism, effectiveness, and innovation are our core competencies on software projects of all sizes and we are looking for developers who share our vision of keeping software development moving forward.
Application managers support customers in the continuous improvement of their applications. Your tasks as an Application Manager include the coordination of internal and external bodies in the event of changes, launches and disruptions in the operation business. Your areas of responsibility would also include contact with our customers and the integration of requirements.
Required Skills and Experience
- Degree in computer science or equivalent vocational training
- Analytical skills and a high degree of resilience
- Experience as a consultant or application manager
- Very good knowledge of German and English
About You
- You have strong communication skills
- You work well in a team and independently
- You like to travel
- You think on your toes and appreciate a hard day's work
- You're organized and have a great memory
About Us
- We are progressive!
- We want our team be creative and generate their own ideas
- We like each other and believe in one another
Have we sparked your interest?
Spark our interest by sending us your CV, certificates, project overview, and earliest starting date and desired salary to email@example.com
Torsten Stein
Großenhainer Straße 101
01127 Dresden
Phone: +49.351.28708220
E-mail: firstname.lastname@example.com
Click here for current vacancies.