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Customs Act - Law Dictionary Search Results

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Countervailing duty

Under s. 2A of the Tariff Act any article which is imported into India shall be liable to customs duty equal to the excise duty for the time being leviable on a like article if produced or

Crossing the customs frontiers of India

Matched in: Term Crossing the customs frontiers of India

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

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Cards

any quantity not exceeding 52-on home-made cards is levied by 25 & 26 Vict. c. 22, and a customs duty of 3s. 9d. per dozen packs on imported cards by the (English) Customs Tariff Act, 1876 (39

With respect to such goods

(Prevention) v. Babu Miya Sheikh Imam, AIR 1983 SC 974: (1983) 3 SCR 500: (1983) 3 SCC 447. [Customs Act, 1962, s. 135 (i)(a) (ii)]

To be concerned in

to be related to', Sitaram Agarwalla v. Additional Collector of Customs, Calcutta, AIR 1960 Cal 676 (679). [Sea Customs Act, 1878, s. 167(8)]

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

Gods exported in bond

Gods exported in bond, see, Gourav Distributors (P) Ltd. v. Commissioner of Customs, (2004) 7 SCC 187. [Customs Act, 1962, s. 20, first proviso (as it stood from 13-5-1994 to 26-5-1994)]

Concerned in or dealing with goods

respect to something', Assistant Collector of Customs v. Sitaram Agarwala, AIR 1966 SC 955: (1966) 2 SCR 1. (Customs Act, 1962, ss. 135, 111, 112)

Assembly

Shriram Vinyl and Chemical Industries v. Commissioner of Customs, AIR 2001 SC 1283 (1284): (2001) 4 SCC 286. [Customs Act, 1962 s. 25(1)] Means a group of persons organized and united for some common purpose, Black Law Dictionary

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