Customs - Law Dictionary Search Results
Coast-guard
Realm,. And the ready manning of the Navy; and th transfer' to the Admiralty 'from the Board of Customs the Government of the Coast Guard,' whereby the Admiralty may raise such number of officers or men from
Coasting ship
in the United Kingdom and a place in the Isle of Man is, for the purposes of the Customs and Excise Acts, 1979, a coasting ship, Customs and Excise Management Act, 1979, s. 73(1) (UK)
Concerned in or dealing with goods
with, to concern one-self, to treat, to make arrangement, to negotiate with respect to something', Assistant Collector of Customs v. Sitaram Agarwala, AIR 1966 SC 955: (1966) 2 SCR 1. (Customs Act, 1962, ss. 135, 111, 112)
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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
Taxing statutes and statutory definitions
Taxing statutes and statutory definitions, when no statutory definition is provided in respect of an item in the Customs Act or the Central Excises Act, the trade understanding, meaning thereby the understanding in the opinion of those
Court or Tribunal
v. Shyam Sunder, AIR 1961 SC 1669 (1680): (1962) 2 SCR 339. (Constitution of India, Art. 136) The Customs Officer is not a Court or Tribunal though in adjudicating upon matters under s. 167 of the Act
Custom frontier
Sales Tax Act, (74 of 1956), s. 5(2)] International Law. The territorial boundary at which a country imposes customs duties, Black's Law Dictionary, 7th Edn.
Dutiable goods
out-standing or leviable that goods will be regarded as dutiable goods, Associated Cement Companies Ltd. v. Commr. of Customs, (2001) 4 SCC 593
Duty
Duty, a tax, an impost, or imposition; also an obligation. See PENSION. It means a duty of customs leviable under this Act. [Customs Act, 1962, s. 2 (15)] The expression 'duty' means an 'amount' which shall
With respect to such goods
of the kind of goods to which the first part of the s. is applicable, Assistant Collector of Customs (Prevention) v. Babu Miya Sheikh Imam, AIR 1983 SC 974: (1983) 3 SCR 500: (1983) 3 SCC 447.
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