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Power project

project that generates electricity but also a project that transmits and distributes electricity, Kerala SEB v. Collector of Customs, (2002) 10 SCC 535 (536). (Customs Tariff Act, 1975 Heading 98.01) Power projects, shall mean such projects whose

Plate

Plate, of gold and silver. The duties were repealed by the (English) Customs and Inland Revenue Act, 1890, s. 10. The hall-marking of foreign plate is prescribed by ss. 59, 60

Petition of Right

charge; that persons be not compelled to receive soldiers and mariners into their houses against the laws and customs of the realm; that commissions for proceeding by martial law be revoked; all which they pray as their

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Ordinarily

The word 'ordinarily' necessarily implies the exclusion of 'extraordinary' or '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

Taking out to a place outside India

India, they will come within the ambit of expression 'taking out to a place outside India', Collector of Customs v. Sun Industries, 1988 Supp SCC 342(346). [Customs and Central Excise Duties Drawback Rule, 1971, s. 2(c)]

On sufficient cause being shown

sufficient cause being shown' in the proviso to s. 110(2) of the Act indicates that the Collector of Customs must apply his mind to the point whether a case for extending the period of six months is

Offence

of Criminal Procedure, State v. Padma Kant Malviya, AIR 1954 All 523 (537) (FB). Even breaches of the Customs laws entailing a monetary penalty or forfeiture of the goods concerned would be offences as contemplated by Article

Nadarad

Nadarad, as used in the memorandum of customs on a village does not of itself signify that the customs has fallen into disuse or ceased to

Money of account, money of measurement money of payment

under the Parliament Act, 1911, see ACT OF PARLIAMENT. And as to the temporary collection of duties of customs and excise and income tax under the (English) Provisional Collection of Taxes Act, 1913, see CUSTOMS.

Landing charges

all that an importer expends to bring imported goods to land, M/s Coromandal Fertilisers Ltd. v. Collection of Customs, AIR 2000 SC 606. Are exactly what the words mean, the expenditure incurred by an importer for bringing

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