party financial creditors that cease to the related parties in order to
circumvent the exclusion under the first proviso to Section 21(2) , should
also ... assignment has been undertaken in bad faith, with the intention of
circumventing the disability under Section 21(2) of the Code, the assignee
must
supplier namely M/s Pax Technology
Ltd., Hong Kong but to circumvent the registration of import in
Special Valuation Branch (SVB) and examination ... goods with an intention
to evade customs duty and to circumvent the provisions of
import - export policy of India and therefore the impugned
order
notification dated 19 February 2016. The product
alleged to have been circumventing anti-dumping duty was Cold-
rolled Flat stainless steel of the same description ... issue are reproduced below:
"The Product under Investigation alleged to be circumventing the anti-
dumping duties is Cold-rolled Flat products of stainless steel
also been alleged in
the notice that Ganpati and its directors had circumvented the ex parte order and they
were also required to show cause ... despite the ex parte restraint order passed on October
05, 2005, Ganpati circumvented that order and brought in M/s Ansh Bharti a
proprietorship concern
goods (components) without production of a licence for the said import, circumventing the provisions of para 156 A (ii) of the Export-Import Policy ... noted that the appellants had admitted not only to circumvent the policy but also tax evasion as a higher rate is applicable on the finished
sale value of wheat
products that could be produced from the circumvented sale of 162 MT the A Y was
worked out below ... Coch/2019
wheat products that could be produced from the circumvented sale of 12517.695MT
for the A Y was worked out below:
Table
fixed at an exorbitant price,
without any basis in order to circumvent the
provisions of section 56(2)(viib) .
12. For that the Commissioner ... sham
transaction and further, cannot hold that assessee has structured
transaction to circumvent the provisions of section 56(2)(viib) of the
Act. The learned
appeal :
"That the proceeding under Section 147 having been initiated to circumvent the time barred-assessment which was quashed ... Departmental Representative contended that the issue regarding reopening of the assessment to circumvent the time-barred assessment was not raised before
acquirer as a device / artifice subsequently with the intention of circumventing the Regulations and avoiding making a public offer & was contrary to the spirit ... acquirer as a device/artifice subsequently with the intention of circumventing the Regulations and avoiding making a public offer and was contrary to the spirit
Electricity
Act, 2003 can be exercised to circumvent the embargo
put on the Appellate Forum from entertaining the
Appeal as against the Review Order passed ... hence,
this Tribunal is not entitled or empowered to bypass or
circumvent the said bar to entertain the Appeal".
15. In these judgments
