Exporter - Law Dictionary Search Results
Home Dictionary Name: exporterExport
Export, includes the taking or sending out of goods by land, sea or air, on consignment or by way of sale, lease, hire-purchase, or under any other arrangement by whatever name called, and in the case of software, also includes transmission through any electronic media. [The Foreign Exchange Management (Export of Goods and Services Regulations, 2000, s. 2 (iv)]Means--(i) taking goods, or providing services, out of India, from a Special Economic Zone, by land, sea or air or by any other mode, whether physical or otherwise; or(ii) supplying goods, or providing services, from the Domestic Tariff Area to a Unit or Developer; or(iii) supplying goods, or providing services, from one unit to another unit or Developer, in the same or different Special Economic Zones, Special Economic Zones Act, 2005, sec. 2(m).With the grammatical variations and cognate expression, means taking out of India of a place outside India, Cigarettes and Other Tobacco Products (Prohibition of Advertisement and Regula...
Sale in the course of export
Sale in the course of export, the phrase 'sale in the course of export' comprises in itself three essen-tials: (i) that there must be a sale, (ii) that goods must actually be exported, and (iii) the sale must be a part and parcel of the export, Coffee Board v. Joint Commercial Tax Officer, AIR 1971 SC 870: (1969) 3 SCC 349: (1970) 3 SCR 147.(ii) The expression 'in the course' implies not only a period of time during which the movement is in progress but postulates a connected relation. Sales in the course of export out of the territory of India means sale taking place not only during the activities directed to the end of exportation of the goods out of the country but also as part of or connected with such activities, Md. Serajuddin v. State of Orissa, AIR 1975 SC 1564: (1975) 2 SCC 47: (1975) Supp SCR 169....
Import into and export out of
Import into and export out of, the words 'import into' and 'export out of' in this context do not refer to the article or commodity imported or exported. The reference to 'the goods' and to 'the territory of India' make it clear that the words 'export out of' and 'import into' mean the export out of the country and importation into the country respectively, State of Travancore-Cochin v. Shanmugha Vilas Cashewnut Factory, AIR 1953 SC 333: (1954) SCR 53. [Constitution of India, Art. 286 (1)(b)]...
Sale within the course of export
Sale within the course of export, a purchase for the purpose of export like production or manufacture for export, is only an act preparatory to export and cannot be regarded as an act done in the course of the export of the goods out of the territory of India, Burmah Shell Oil Storage and Distributing Co. of India Ltd. v. Commercial Tax Officer, AIR 1961 SC 315: (1961) 1 SCR 902....
Exporter
Exporter, in relation to any goods at any time between their entry for export and the time when they are exported, includes any owner or any person holding himself out to be the exporter. [Customs Act, 1962 (52 of 1962), s. 2 (20)]...
In the course of export
In the course of export, the concept of export in Art. 286 of the Constitution of India postulates just as the word import, the existence of two termini as those between which the goods are intended to move or between which they are intended to be transported, and not a mere movement of goods out of the country without any intention of their being landed in specie in some foreign port, State of Kerala v. Cochin Coal Company Ltd., AIR 1961 SC 408: (1961) 1 SCR 219.It is only the sale under which the export is made that is protected by Article 286(12)(b) of the Constitution of India, and that a purchase which precedes such a sale does not fall within its purview though it is made for the purse of, or with a view to export, East India Tobacco Co. v. State of A.P., AIR 1962 SC 1733 (1737): (1963) 1 SCR 404....
Export and Import
Export and Import, means, respectively, export from or import into India or any other country of goods or services, or both. [Export-Import Bank of India Act, 1981 (28 of 1981), s. 2(d); See also Spices Board Act, 1986 (10 of 1986), s. 2(g)]...
Export value
Export value, in relation to export by way of lease or hire-purchase or under any other similar arrangement, includes the charges, by whatever name called, payable in respect of such lease or hire-purchase or any other similar arrangement. [Foreign Exchange Management (Export of Goods and Services Regulations, 2000, s. 2 (v)]...
Goods exported in bond
Goods exported in bond, occurring in the exclusionary part of the proviso includes also goods exported under excise bond and not only the goods exported under customs bond in the absence of any restrictive words the expression must be given its full meaning [Customs Act, 1962, s. 20 ands. 130E(b)] Gauraw Distributors Pvt. Ltd. v. Commissioner of Customs, New Delhi, (2004) 7 SCC 187....
In the course of the export
In the course of the export, the law is now well settled that if the property in the goods passes to the buyer after they have for the purpose of export to a foreign country, crossed the customs frontier the sale has taken place in course of the export out of the territory of India, B.K. Wadeyar v. Daulatram Rameshwarlal, AIR 1961 SC 311 (313): (1961) 1 SCR 924....
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