Customs Act 1962 Section 81 - Law Dictionary Search Results

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)]

[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 … and ending with determination of the tax payable by the assessee, S. SanKarappa v. I.T.O., AIR 1968 SC 816 (818): (1968) 2 SCR 674. [Income-tax Act, 1961 s. 35(1) & (5)]

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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

Duty

impost, or imposition; also an obligation. See PENSION. It means a duty of customs leviable under this Act. [Customs Act, 1962, s. 2 (15)] The expression 'duty' means an 'amount' which shall be collected as a condition for granting

Examination

oath, Black's Law Dictionary, 7th Edn., p. 581. In relation to any goods, includes measurement and weighment thereof. [Customs Act, 1962 (52 of 1962), s. 2 (17)]

Prohibited goods

the conditions subject to which the goods are permitted to be imported or exported, have been complied with. [Customs Act, 1962 (52 of 1962), s. 2 (33)]

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