Customs Act 1962 Chapter 32 - Law Dictionary Search Results

Indian customs water

Matched in: Term Indian customs water

a 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 and Metals Trading Corpn. of

Customs station

Matched in: Term Customs station

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Import

4 (f)] With its grammatical variations and cognate expressions, means bringing into India from a place outside India. [Customs Act, 1962 (52 of 1962), s. 2 (23)] Means bringing into India from out of India, Gramophone Company of India

Smuggling

any act or omission which will render such goods liable to confiscation under s. 111 or s. 113. [Customs Act, 1962 (52 of 1962), s. 2 (39)] The general concept of smuggling contains two elements: one, the bringing into

Entry

the entry referred to in s. 82 or the entry made under the regulations made under s. 84. [Customs Act, 1962 (52 of 1962), s. 2 (16)] The word 'Entry' in the case of the imported goods meant an

Bill of entry

Act, 1876 (39 & 40 Vict. c. 36). Means a bill of entry referred to in s. 46. [Customs Act, 1962 (52 of 1962), s. 2 (4)]

Ordinarily

'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 majority of cases but not invariably, Kailash Chandra v. Union of India,

Adjudicating authority

any order of decision under this Act, but does not include the Board, Commissioner (Appeals) or Appellate Tribunal. [Customs Act, 1962 (52 of 1962), s. 2 (1)] (v) Means the authority specified in, or under, state s. 13. [Foreign

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 and to … the purposes of assessment, Navin Chemicals Mfg. And Trading Co. Ltd. v. Collector of Customs, (1993) 4 SCC 320. [Customs Act, 1962, s. 129 (3)] The words 'relating to' has been held to be equiva-lent to or

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