Customs Act - Law Dictionary Search Results
Borough English
Property Act, 1922, 12th Schedule; evidently of Saxon origin, and so named to distinguish it from the Norman customs. By this custom, which was met with in some burgage tenemental lands and elsewhere, if a person had
Debenture
a term used at the Custom House for a kind of certificate, signed by the officers of the Customs, which entitles a merchant exporting goods to the receipt of a bounty or drawback. As to Debentures by … require to be stamped as such, Spenyer v. Inland Revenue Commissioners, (1907)1 KB 246. By the (English) Companies Act, 1929, s. 380, a debenture is defined as including debenture stock, bonds or other securities of a company
Police officer
officer, the expression 'police officer' used in s. 523, Criminal Procedure Code, is to be construed strictly. A Customs Officer cannot be regarded as police officer, Assistant Collector of Customs v. Tilak Raj Shiv Dayal, AIR 1969 … [Cr. P.C., 1898, s. 523] A Customs Officer conducting an inquiry under s. 107 or 108 of the Act is not a Police Officer and the person against whom the inquiry is made is not an accused
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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
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
Coast-guard
Realm,. And the ready manning of the Navy; and th transfer' to the Admiralty 'from the Board of Customs the Government of the Coast Guard,' whereby the Admiralty may raise such number of officers or men from … Coast-guard. See the (English) Coast Guard Service Act, 1856 (19 & 20 Vict. c. 83), 'to provide for the better defence of the Coasts of the
Court or Tribunal
v. Jasjit Singh, AIR 1964 SC 1140 (1146): (1964) 4 SCR 594. [Constitution of India, Art. 136, Sea Customs Act, s. 167]. See also Kihoto Hollohan v. Zachillhu, AIR 1993 SC 412
Goods exported in bond
under customs bond in the absence of any restrictive words the expression must be given its full meaning [Customs Act, 1962, s. 20 and s. 130E(b)] Gauraw Distributors Pvt. Ltd. v. Commissioner of Customs, New Delhi, (2004) 7
Tax
expectation and intention that he shall indemnify himself at the expense of another, such as the excise or customs. Taxes may be laid on any one of the three sources of income (rent, profits, or wages); or … Ii., iii. All duties of Inland Revenue are collected by the Commissioners of Inland Revenue (Inland Revenue Regulation Act, 1890 53 & 54 Vict. c. 21), subject to the direction of the Treasury, of excise, by the
Allowance
nature of the packages in which they are inclosed, and which are regulated in most instances by the custom of merchants, and the rules laid down by public offices. These allowances, as they are termed are distinguished … the bag, box, cask, or other package in which goods are weighed. Real, or open tare, is the actual weight of the package. Customary tare is, as its name implies, an established allowance for the weight of
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