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Seized

Seized, the expression 'seized' in the context in which it is used in the Sea Customs Act, 1878 means take possession of contrary to the wishes of the owner of the property, Gian Chand

Secreted

this sense that the word 'secreted' must be understood as it is used in s. 105 of the Customs Act, Durga Prasad v. H.R. Gomes, AIR 1966 SC 1209 (1216): (1966) 2 SCR 991. [Customs Act, 1962,

Sagotra marriage

Sagotra marriage, the custom of sagotra marriages amongst the Waish Aggarwals is a well established and recognised custom and that although it

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Revenue

the executive. The chief sources are (1) Crown property, surrendered to the nation; (2) taxation--income tax, death duties, customs and excise, stamp duties; (3) certain managed enter-prises, such as the Post Office, and Lands, Woods and Forests

Heir

or the eldest son of an eldest son who has died during the Sovereign's life. (b) Heir by custom. He who is heir by a particular and local custom, as in borough-English lands, the youngest son succeeds

Landing charges

all that an importer expends to bring imported goods to land, M/s Coromandal Fertilisers Ltd. v. Collection of Customs, AIR 2000 SC 606. Are exactly what the words mean, the expenditure incurred by an importer for bringing

Groundnut Kernel

Groundnut Kernel, Groundnut is a well commodity which is available both in shell and as kernel. In this context, 'kernel' clearly means the grain, seed or the soft matter inside the shell, whatever the use or...

Auxilium vicecomiti

equipment, is an equipment which aids or helps in the setting up of an industrial plant, Commissioner of Customs, Mumbai v. Toyo Engineering India Ltd., (2006) 7 SCC 592; Punjab SEB v. Collector of Customs, (1997) 10

Cheque

the act affords the banker protection when 'in good faith and without negligence he receives payment for a customer of a cheque crossed generally or specially to himself and the customer has no title or a defective

Cards

any quantity not exceeding 52-on home-made cards is levied by 25 & 26 Vict. c. 22, and a customs duty of 3s. 9d. per dozen packs on imported cards by the (English) Customs Tariff Act, 1876 (39

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