Customs Act - Law Dictionary Search Results
Customs station
Matched in: Term Customs station
Fines in copyholds
which is preserved by 12 Car. 2, c. 24, s. 6, is a sum of money payable by custom to the lord. There are three classes of fines:- (1) those due on the change of the lord; … on the change of the tenant; and (3) those for a licence to the tenant to do certain acts. When the fine is due on the change of the lord, such change must be by the act
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 … 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 synonymous with
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Inland revenue
and duties on property and income, houses, stamps, probates, legacies, etc., as distinguished from the portion derived by customs duties (see CUSTOMS) from imported commodities-such as foreign wine and spirits, tea, etc. It is supervised by (English) … and a large number of enactments relating to its regulation are contained in the consolidating Inland Revenue Regulation Act, 1890 (53 & 54 Vict. c. 21). By s. 39 of that Act 'inland revenue' means 'the revenue
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.
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)]
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)]
Plate
Act, 1890, s. 10. The hall-marking of foreign plate is prescribed by ss. 59, 60 of the (English) Customs Act, 1842, as amended by the Hall-marking of Foreign Plate Act, 1904 (4 Edw. 7, c. 6), which directs
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,
Crossed cheques
payment of a crossed cheque within the meaning of s. 82 of the Act of 1882 for a customer, notwithstanding that he credits his customer's account with the amount of the cheque before receiving payment thereof, though
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