Customs Act 1962 Chapter 32 - Law Dictionary Search Results
Indirect tax enactment
Indirect tax enactment, means the Customs Act, 1962 (52 of 1962) or the Central Excise Act, 1944 (1 of 1944) or the Customs Tariff Act, 1975
Proper officer
means the officer of customs who is assigned those functions by the Board or the Commissioner of Customs. [Customs Act, 1962 (52 of 1962), s. 2 (34)]
Sale price
amount of duties levied or leviable under the Central Excise Tariff Act, 1985 (5 of 1986) or the Customs Act, 1962 (52 of 1962) and any sum charged for anything done by the dealer in respect of the goods
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Export
902. With its grammatical variations and cognate expressions, means taking out of India to a place outside India. [Customs Act, 1962 (52 of 1962), s. 2 (18)] The concept of export in Art. 286 postulates, just as the word
Conveyance
[Indian Stamp Act, 1899 (2 of 1899), s. 2 (10)] Includes a vessel, an aircraft and a vehicle. [Customs Act, 1962 (52 of 1962), s. 2 (9)] Means a conveyance of any description whatsoever and includes any aircraft, vehicle
Assessment
Assessment, includes provisional assessment, reassessment and any order of assessment in which the duty assessed is nil. [Customs Act, 1962 (52 of 1962), s. 2 (2)] Includes re-assessment. [Wealth-tax Act, 1957 (27 of 1957), s. 2 (cb)] The
Purchase price
amount of duties levied or leviable under the Central Excise Tariff Act, 1985 (5 of 1986) or the Customs Act, 1962 (52 of 1962) and any sum charged for anything done by the seller in respect of the goods
Importer
are cleared for home consumption includes any owner or any person holding himself out to be the importer. [Customs Act, 1962 (52 of 1962), s. 2(26)] Means a person who imports or causes goods to be imported on his
Warehouse
1940 Edn. Means a public warehouse appointed under s. 57 or a private warehouse licensed under s. 58. [Customs Act, 1962 (52 of 1962), s. 2 (43)] A building used to store goods and other items, Black's Law Dictionary,
Dutiable goods
'dutiable goods' means any goods which are chargeable to duty and on which duty has not been paid. [Customs Act, 1962, s. 2(14)] --means the medicinal and toilet preparations specified in the Schedule as being subject to the duties
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