Duty - Definition - Law Dictionary Home Dictionary Definition duty

Definition :

Duty, a tax, an impost, or imposition; also an obligation. See PENSION.

It means a duty of customs leviable under this Act. [Customs Act, 1962, s. 2 (15)]

The expression 'duty' means an 'amount' which shall be collected as a condition for granting the permission to possess, transport import/export or sell opium, Organon (India) Ltd. v. C.C.F, AIR 1994 SC 2489. [Opium Act, (1 of 1878), s. 5]