Skip to content

Customs - Law Dictionary Search Results

Research workspace

Save terms and build your research trail

A free trial unlocks notes, tags, search history, and the full AI Studio desk for judgment research.

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).

Keep your definitions linked to case research

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.'

Try the research workspace - 7 days free


AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial