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Pet animals

a 'pet' of that person and may be called a 'pet animal', Shaikah Mohd. Omer v. Collector of Customs, AIR 1971 SC 293 (295). [Customs Act, 1878 (Since repealed), s. 75]

Passing off

an action for deceit. The tort of passing-off involves a misrepresentation made by a trader to his prospective customers calculated to injure, as a reasonably foreseeable consequence, the business or goodwill of another which actually or probably,

Ordinarily

The word 'ordinarily' necessarily implies the exclusion of 'extraordinary' or 'special' circum-stances, Eicher Tractors Ltd. v. Commissioner of Customs, (2001) 1 SCC 315: AIR 2001 SC 196 (198). [Customs Act, 1962, s. 14(1)] Means in the large

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On sufficient cause being shown

sufficient cause being shown' in the proviso to s. 110(2) of the Act indicates that the Collector of Customs must apply his mind to the point whether a case for extending the period of six months is

Offence

of Criminal Procedure, State v. Padma Kant Malviya, AIR 1954 All 523 (537) (FB). Even breaches of the Customs laws entailing a monetary penalty or forfeiture of the goods concerned would be offences as contemplated by Article

Occupancy right

Occupancy right, occupancy rights are creatures of statutes, or to be more precise the creatures of custom adopted by statute, which by defining the nature of the evidence, which a person claiming such rights is

Plate

Plate, of gold and silver. The duties were repealed by the (English) Customs and Inland Revenue Act, 1890, s. 10. The hall-marking of foreign plate is prescribed by ss. 59, 60

Money of account, money of measurement money of payment

under the Parliament Act, 1911, see ACT OF PARLIAMENT. And as to the temporary collection of duties of customs and excise and income tax under the (English) Provisional Collection of Taxes Act, 1913, see CUSTOMS.

Mistake

where a person discounts a forged bill, is recoverable (though a banker paying the forged cheque of a customer cannot charge the customer with the loss), and see Jones & Co. v. aring & Gillow Ltd., 1926

Market overt

of the (English) Sale of Goods Act, 1893, 'where goods are sold in market overt, according to the custom of the market, the buyer acquires a good title to the goods, provided he buys them in good

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