Customs - Law Dictionary Search Results
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Customs, duties charged upon commodities on their importation into, or exportation out of, a country. They seem to have existed in England before the Conquest, but the king's claim to them was first established by grant of Parliament in the reign of Edward I. These duties were at first, principally laid on wool, woolfels (sheep-skins) and leather when exported. There were also extraordinary duties paid by aliens both on export and import, which were denominated parva custuma, to distinguish them from the former, or magna custuma. The duties of tonnage and pound-age, of which mention is so frequently made in English history, were customs duties; the first being made onwine by the tun, and the latter being ad valorem duty of so much a pound on other merchandise. When these duties were granted to the Crown they were denominated subsidies, and as the duty of poundage had continued for a lengthened period at the rateof 1s. a pound, or five percent., a subsidy came, in the language of the cu...
Indian customs water
Indian customs water, means the waters extending into the sea upto the limit of contiguous zone of India under s. 5 of the Territorial Waters Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 and includes any bay, gulf, harbour, creek or tidal river. [Customs Act, 1962 (52 of 1962), s. 2 (28)]Indian customs waters, Indian Customs waters' covers not only, Indian coastal waters but also much more because the customs waters extends 24 nautical miles from the coastal baseline which follows that Indian coastal waters are within the Indian Customs Waters, Hawabi Sayed Arif Sayed Hanif v. L. Hrringliana, (1993) 1 SCC 163: AIR 1993 SC 810 (816). [Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, ss. 3(2) and 5]...
Customs station
Customs station, has by reason of the explanation to s. 2(ab) the same meaning as in the Customs Act, 1962, and that is 'any customs port, customs airport or land customs station, Minerals & Metals Trading Corpn. of India Ltd. v. Sales Tax Officer, (1998) 7 SCC 19....
General custom of the Punjab
General custom of the Punjab, General custom - 'the general custom of the Punjab' is inaccurate. Plowden J., in Ralla v. Budha, 50 Pun Re 1893 at p. 223 said, 'it seems expedient to point out that there is strictly speaking no such thing as a custom or a general custom of the Punjab, in the same sense as there is a common law of England, - a general custom applicable to all persons throughout the province, subject (like the English common law) to modification in its application, by a special custom of a class, or by a local custom.' Young C.J., said in Mt. Simon v. Shahu, ILR 17 Lah 10 (11): AIR 1935 Lah 93, 'There is no such thing as general customary law known to the Legislature.' In Kesar Singh v. Achhar Singh, ILR 17 Lah 101 (106): AIR 1936 Lah 68 (69), Addison A.C. J. said that the expression 'general custom of the Punjab' was clearly a misnomer. Ujagar Singh & Co. v. Jeo, AIR 1959 SC 1041 (1044): 1959 Supp (2) SCR 781....
Decision or order passed by an Officer of Customs under this Act
Decision or order passed by an Officer of Customs under this Act, The words 'decision or order passed by an Officer of Customs under this Act' used in S. 188 of the Sea Customs Act must mean a real and not a purported determination. A deter-mination, which takes into consideration factors which the officer has no right to take into account is no determination. This is also the view taken by courts in England. In such cases the provision excluding jurisdiction of Civil Courts cannot operate so as to exclude an inquiry by them, Union of India v. Tarachand Gupta and Bros., (1971) 1 SCC 486: AIR 1971 SC 1558: (1971) 3 SCR 557....
Crossing the customs frontiers of India
Crossing the customs frontiers of India, means crossing in the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities. [Central Sales Tax Act, 1956 (74 of 1956), s. 2 (ab)]...
Custom of the country
Custom of the country, in agriculture, that usage governing the relations of agricultural landlords and tenants which is considered to be incorporated in every farming lease or agreement unless it ibe expressly excluded therefrom. The most important kinds of custom are those by which the tenant on quitting his holding has a right to be compensated for his expenditue on those acts of husbandry of which he cannot obtain thebenefit during the tenancy itself, as where the tenant goes out of Lady-Day, and si either paid in money for the seed and labour which he has expended upon the crop to be reaped in the autumn, or has a right to re-enter to till and gather his 'away-going crop.' See AWAY-GOING CROP.In many parts of England, the custom of the country entitles the tenant to be paid for artificial manures, and in some few, pre-eminently in Lincolnshire, for drainage and buildings; but customs are most variable and difficult to ascertain, and from a comparison of returns procured in 1848 by...
Commissioners of Customs and Excise
Commissioners of Customs and Excise. The constitution and powers of these Commissioners are provided for by the (English) Customs Consolidation Act, 1876 (39 & 40 Vict. c. 36), and amending Acts. See the Excise Transfer Order (S.R.O. 1909, No. 197), by which excise duties were transferred to these Commissioners from the Inland Revenue....
Customs of the port
Customs of the port, there are usages in many sea-ports, generally known as customs of the port, which have been frequently established in litiga-tion, Halsbury's Laws of England, Vol. 12(1), para 692, p. 243...
Custom-house
Custom-house, the house or office where commodities are entered for importation or exportation; where the duties, bounties, or drawbacks payable or receivable upon such importation or exportation are paid or received; and where ships are cleared out, etc. The principal British custom-house is in London, but there are custom-houses subordinte to it in all the considerable sea-ports...
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