Custom Frontier - Definition - Law Dictionary Home Dictionary Definition custom-frontier

Definition :

Custom frontier, 'custom frontiers' in s. 5 of the Central Sales Tax Act cannot be construed to mean 'customs barriers', State of Madras v. Davar & Co., AIR 1970 SC 165: (1969) 3 SCC 406 (409) [Central Sales Tax Act, (74 of 1956), s. 5(2)]

International Law. The territorial boundary at which a country imposes customs duties, Black's Law Dictionary, 7th Edn.