Import, in relation to any technology, means the bringing into India of, such technology from a place outside India. [Research and Development Cess Act, 1986, s. 2 (d)]
Means bringing into any place within the territories to which this Act extends from a place outside those territories. [Insecticides Act, 1968 (46 of 1968), s. 3 (d)]
Means bringing into India. [Aircraft Act, 1934 (22 of 1934), s. 2 (3)]
Means to bring into India from a place outside India by land, sea or air. [Explosives Act, 1884 (4 of 1884), s. 4 (f)]
With its grammatical variations and cognate expressions, means bringing into India from a place outside India. [Customs Act, 1962 (52 of 1962), s. 2 (23)]
Means bringing into India from out of India, Gramophone Company of India Ltd. v. Birendra Bahadur Pandey, AIR 1984 SC 667: (1984) 2 SCR 664: (1984) 2 SCC 534. (Copyright Act, 1957, ss. 51, 53)
In a sense, import may be said to be complete for certain purposes say, sales tax purposes on their clearance after assessment of duties at the customs barrier but it is not complete in a real sense. Even the warehouse to which the goods are permitted to be removed under s. 59 of the Customs Act is a premises under the lock and key of the customs authorities and is, in a sense, an extension of the customs area. Goods can be cleared therefrom for home consumption or exportation only after payment of duties. Till that is done, there is always the risk of loss to the State of the duties payable, N.K. Bapna v. Union of India, (1992) 3 SCC 512: (1992) 3 SCR 267.
'Import' is derived from the Latin word importare which means 'to bring in' and 'export' from the Latin word exportare which means to carry out but these words are not to be interpreted only according to their literal derivations. Lexico-logically they do not have any reference to goods in 'transit' a word derived from transire bearing a meaning similar to transport, i.e., to go across. The dictionary meaning of the words 'import' and 'export' is not restricted to their derivative meaning but bear other connotations also. According to Webster's International Dictionary the word 'import' means to bring in from a foreign or external source; to introduce from without; especially to bring (wares or merchandise) into a place or country from a foreign country in the transactions of commerce; opposed to export. Similarly 'export' according to Webster's International Dictionary means 'to carry away; to remove; to carry or send abroad especially the foreign countries as merchandise or commodities in the way of commerce; the opposite of import'. The Oxford Dictionary gives a similar meaning to both these words, Central India Spinning and Weaving Co. v. Municipal Committee, AIR 1958 SC 341: (1958) SCR 1102.
Import, with its grammatical variations and cognate expressions, means bringing into India from a place outside India. [Standards of Weights and Measures Act, 1976 (60 of 1976), s. 2(i)]
The word 'import' in ss. 51 and 53 of the Copyright Act means 'bringing into India from outside India, that it is not limited to importation for commerce only, but includes importation for transit across the country, Gramophone Co. of India Ltd. v. Birendra Bahadur Pandey, AIR 1984 SC 667 (680). [Copyright Act, 1957 (14 of 1957), ss. 51 and 53]
Import means import into India of services or goods including all materials, commodities and articles in a solid, liquid or gaseous state and all forms of energy for the use of any industrial concern in the small-scale sector. [Small Industries Development Bank of India Act, 1989 (39 of 1989), s. 2(g)]
Import, with its grammatical variations and cognate expressions, means bringing into India any goods or services. [Foreign Exchange Management Act, 1999 (42 of 1999), s. 2(p)]
Import means (i) bringing goods or receiving services, in a Special Economic Zone by a Unit or Developer from a place outside India by land, sea or air or by any other mode, whether physical or otherwise; or (ii) receiving goods, or services by a Unit or Developer from another Unit or Developer of the same Special Economic Zone or a different Special Economic Zone. [Special Economic Zones Act, 2005 (28 of 2005), s. 2(o)]
Import, was over as soon as the letter of credit was opened by importer in favour of foreign seller and remitted the amount to foreign seller in terms thereof, Udayani Ship Breakers Ltd. v. Commissioner of Customs and Central Excise, 2006 (3) SCC 345: 2006 (2) JT 336: 2006 (2) SCALE 277: 2006 (2) Supreme 215: 2006 (2) SLT 170: 2006 (3) SCJ 124: 2006 (195) ELT 3 [Customs Act, 1962, s. 2(23)].
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