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Free days

free days Sundays and holidays referred to in by-law 118 as well as any other days on which Customs Duty may not be assessed or received, will be omitted in the case of all goods liable to

department of homeland security (dhs)

of U.S. laws, and more. These DHS organizations include U. S. Citizenship and Immigration Services (USCIS), U. S. Customs and Border Protection (CBP) and U. S. Immigration and Customs Enforcement (ICE). Together they provide the basic governmental

Any prohibition

other words all types of prohibitions. Restrition is one type of prohibition, Sheikh Mohd Omer v. Collector of Customs, AIR 1971 SC 293 (295): (1970) 2 SCC 728. [Customs Act, 1962, s. 111(d)]

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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

Assembly

article. This expression cannot be equated with the expression 'manufacture', 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

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)]

Estate duty

duty,' leviable on such gifts within twelve months of death, by virtue of s. 38 of the (English) Customs and Inland Revenue Act, 1881, as amended by s. 11 of the (English) Customs and Inland Revenue Act,

Seized

Seized, the expression 'seized' in the context in which it is used in the Sea Customs Act, 1878 means take possession of contrary to the wishes of the owner of the property, Gian Chand

Secreted

this sense that the word 'secreted' must be understood as it is used in s. 105 of the Customs Act, Durga Prasad v. H.R. Gomes, AIR 1966 SC 1209 (1216): (1966) 2 SCR 991. [Customs Act, 1962,

Revenue

the executive. The chief sources are (1) Crown property, surrendered to the nation; (2) taxation--income tax, death duties, customs and excise, stamp duties; (3) certain managed enter-prises, such as the Post Office, and Lands, Woods and Forests

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