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Entry

In relation to goods means an entry made in a bill of entry, shipping bill or bill of export and includes in the case of goods imported or to be exported by post, the entry referred to in … in a bill of entry, shipping bill or bill of export and includes in the case of goods imported or to be exported by post, the entry referred to in s. 82 or the entry made under

Exim bank

Exim bank, means the Export-Import Bank of India established under s. 3. [Export- Import Bank of India Act, 1981 (28 of 1981), s.

Prohibited goods

Prohibited goods, means any goods the import or export of which is subject to any prohibition under this Act or any other law for the time being

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Smuggling

them. It may be committed indifferently either upon the excise or customs revenue. The crime of importing or exporting illegal articles or articles on which duties have not been paid, Black's Law Dictionary, 7th Edn., p. 1394. … Smuggling, the offence of importing prohibited Articles, or of defrauding the revenue by the introduction of Articles into consumption without paying the duties

The agreement

view, very significant. Parliament has not said 'an agreement' or 'any agreement' for or in relation to such export and in the context the expression 'the agreement' would refer to that agreement which is implicit in the sale … foreign buyer and not the agreement with a local party containing a covenant to export. Secondly, and more importantly, the user of the definite article 'the' before the word 'agreement' is, in our view, very significant. Parliament

Salary or wages

Means transfer of property or title for a price, Black's Law Dictionary, 7th Edn., p. 1337. Sale, stipulates imports of goods or import of goods is an incident of contract of sale and goods have entered the … (1997) 7 SCC 190. Sale, taking place not only during the activities directed to the end of the exportation of the goods out of the country but also as part of or connected with such activities and

In the course of

In the course of, the series of transactions which necessarily precede export or import of goods will come within the purview of this clause, State of Travancore-Cochin v. Bombay Company

Tariff

still in force. In 1932 there was a change in the fiscal policy of this country. By the Import Duties Act, 1932 (22 Geo. 5, c. 8), a general ad valorem customs duty of 10 per cent. … ss. 22(1)(a) and 29] Means a schedule or system of duties im-posed by a government on imported or exported goods, Black's Law Dictionary, 7th Edn., p. 1469.

Bounty

Bounty, (1) a premium paid by Government to the producers, exporters, or importers of certain Articles, or to those who employ ships in certain trades, with a view of … Bounty, (1) a premium paid by Government to the producers, exporters, or importers of certain Articles, or to those who employ ships in certain trades, with a view of encouraging the

Coin

have in unlawful possession filings or clippings produced by impairing or lightening coin; to buy or sell or import or utter counterfeit coin. There were numerous other provisions tending to the suppression of the manufacturing, import in … apply to foreign coin certain enactments relating to British coin, and to assimilate the penalties for importing and exporting counterfeit coin, and see now the Coinage Offences Act, 1936 (26 Geo. 5 and 1 Edw. 8, c.

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