Customs - Law Dictionary Search Results
Indirect tax enactment
Indirect tax enactment, means the Customs Act, 1962 (52 of 1962) or the Central Excise Act, 1944 (1 of 1944) or the Customs Tariff
Groundnut Kernel
Groundnut Kernel, Groundnut is a well commodity which is available both in shell and as kernel. In this context, 'kernel' clearly means the grain, seed or the soft matter inside the shell, whatever the use or...
Sufferance wharves
be landed before any duty is paid. They are appointed for the purpose by the Commissioners of the Customs. See s. 288 of the Customs Consolidation Act, 1876 (39 & 40 Vict. c. 36).
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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
Auxilium vicecomiti
equipment, is an equipment which aids or helps in the setting up of an industrial plant, Commissioner of Customs, Mumbai v. Toyo Engineering India Ltd., (2006) 7 SCC 592; Punjab SEB v. Collector of Customs, (1997) 10
Consideration
receive in return for the supply of services or the provision of services, Nell Gwynn House Trustees v. Customs Comrs. [H.L. (E)], (1999) 1 WLR 181. If the consideration for a disposal is money, the money is
Barmote
Barmote. The Great and Small Barmote Courts or inferior Courts dealing with rights of mining and mineral customs in certain parts of the High Peak, Derbyshire, belonging to the Duchy of Lancaster. There is an official
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
Civic nature
of citizens, not among themselves, but with the state of which they are citizens, Expert Witness Institute v. Customs Comrs. (CA), (2002) 1 WLR 1674. Meant aims which were dignified as distinct from efficient, Expert Witness Institute
Clearance
ship has been examined and cleared at the Custom House. See s. 101 and other ss. of the Customs Consolidation Act, 1876 (39 & 40 Vict. c. 36); Chitty's Statutes, tit. 'Customs.'
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