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Man, Isle of

Isle of Man is not subject to British Acts of Parliament unless expressly named therein (as in the Customs Acts, for the purposes of which, by s. 277 of the Customs Consolidation Act, 1876, it is deemed

Sheet

very thin and broad piece of any substance normally of a regular shape, Chheda Industries v. Collector of Customs, AIR 1997 SC 2080 (2082): (1997) 6 SCC 88. [Customs Tariff Act, 1975, Schedule I, Chap Note 1(n)

Post entry

Post entry. When goods are weighed or measured, and the merchant has got an account thereof at the Custom House, and finds his entry already made too small, he must make a post or additional entry for

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Proper officer

Proper officer, in relation to any functions to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner of Customs. [Customs Act, 1962 (52 of

Shebaitship

of the usufruct, the mode of enjoyment; and the amount of the usufruct depending again on usage and custom, if not devised by the founder. Shebaitship being property, it devolves like any other species of heritable property.

Jury

touching the issue. Trial by jury may be traced to the earliest Anglo-Saxon times. One of the judicial customs of the Saxons was that a man might be cleared of an accusation of certain crimes, if an

Lapping

Lapping, means an embezzlement technique by which an employee takes funds from one customer's accounts receivable and covers it by using a second customer's payment to pay the first account, then a

In relation to

of wide import but, in the context of its use in the said expression in s. 129-C of Customs Act, 1962, it must be read as meaning a direct and proximate relationship to the rate of duty

Allowance

nature of the packages in which they are inclosed, and which are regulated in most instances by the custom of merchants, and the rules laid down by public offices. These allowances, as they are termed are distinguished

Court-leet

institution of Alfred, were all mutually pledged for the good behaviour of each other. It was anciently the custom to summon all the king's subjects, as they respectively grew to years of discretion and strength, to come

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