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Commissioners of Customs and Excise

Matched in: Term Commissioners of Customs and Excise

Goods

Ltd. v. Unisys Corpn., 925 F. 2d 670 3d Cir 1991. Associated Cement Companies Ltd. v. Commissioner of Customs, AIR 2001 SC 862: (2001) 4 SCC 593. [Customs Act, 1962, ss. 2 (22) and 12] Goods, includes … No. 123/81-CE exempted capital goods, raw materials, components, consumables etc. Compendiously known as 'goods' from pay-ment of basis excise duty and additional excise duty subject to conditions which further stipulated that exemption shall be granted only if

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

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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) … revenue' means 'the revenue of the United Kingdom collected or imposed as stamp duties, taxes, and duties of excise.' (see that title), 'and placed under the care and management of the Inland Revenue Commissioners.' By 8 Edw.

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

Excise duty

Matched in: Term Excise duty

Excise

Matched in: Term Excise

Adjudicating authority

pass any order or decision under this Act but does not include the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963, Commissioner of Central Excise (Appeals) or Appellate Tribunal. [Central

Import

the amount to foreign seller in terms thereof, Udayani Ship Breakers Ltd. v. Commissioner of Customs and Central Excise, 2006 (3) SCC 345: 2006 (2) JT 336: 2006 (2) SCALE 277: 2006 (2) Supreme 215: 2006 (2) … be complete for certain purposes say, sales tax purposes on their clearance after assessment of duties at the customs barrier but it is not complete in a real sense. Even the warehouse to which the goods are

Smuggling

consumption without paying the duties chargeable upon them. It may be committed indifferently either upon the excise or customs revenue. The crime of importing or exporting illegal articles or articles on which duties have not been paid,

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