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Water and watercourse

a profit a prendre and is not, apparently, a subject of prescription, but it may be acquired by custom or usage. See Halsb. L.E., tit. 'Customs and Usages,' and Gateward's case, (1607) 6 Rep 59. So, also,

Traditions

Traditions, Traditions are doctrines, customs, practices, beliefs and usages which are handed down from generation to generation. One of the traditions of the

Toll

of the manor, which seems to import as much as a fair or market. (2) A tribute or custom paid for passage. For its importance in railway law, see ss. 3, 86 and 92 of the Railways

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To be concerned in

concerned in, means 'to take part in or to be related to', Sitaram Agarwalla v. Additional Collector of Customs, Calcutta, AIR 1960 Cal 676 (679). [Sea Customs Act, 1878, s. 167(8)]

Timber

but not so old as to have unusable wood in them. Other trees may be timber by the custom of the country. Thus beech is timber by the custom of Buckinghamshire and Parts of Gloucestershire. Aspen and

Taxing statutes and statutory definitions

Taxing statutes and statutory definitions, when no statutory definition is provided in respect of an item in the Customs Act or the Central Excises Act, the trade understanding, meaning thereby the understanding in the opinion of those

Quic quid plantatur (or fixature) solo, solo cedit

cedit', has at the most only a limited application in India. There is nothing in the laws or customs of this country and traces of the existence of an absolute Rule of Law that whatever is affixed

Tax

expectation and intention that he shall indemnify himself at the expense of another, such as the excise or customs. Taxes may be laid on any one of the three sources of income (rent, profits, or wages); or

Taking out to a place outside India

India, they will come within the ambit of expression 'taking out to a place outside India', Collector of Customs v. Sun Industries, 1988 Supp SCC 342(346). [Customs and Central Excise Duties Drawback Rule, 1971, s. 2(c)]

Sufferance wharves

be landed before any duty is paid. They are appointed for the purpose by the Commissioners of the Customs. See s. 288 of the Customs Consolidation Act, 1876 (39 & 40 Vict. c. 36).

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