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Course

idea of a period of time; duration and not a fixed point of time, C.I.T v. East West Import and Export (P.) Ltd., (1989) 1 SCC 760: AIR 1989 SC 836 (838). [Income-tax Act, 1922, s. 23A]

Completely knocked down condition

v. Tarachand Gupta and Bros., (1971) 1 SCC 486: AIR 1971 SC 1558 (1562): (1971) 3 SCR 557. [Import and Export (Control) Order, Entry 295]

Cloves

chemist, Anant B. Timbodia v. Union of India, 1992 Supp (2) SCC 145: AIR 1992 SC 1272 (1274). [Import and Exports (Control) Act, (18 of 1947), s. 3] … B. Timbodia v. Union of India, 1992 Supp (2) SCC 145: AIR 1992 SC 1272 (1274). [Import and Exports (Control) Act, (18 of 1947), s. 3]

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Entity

a dealer or distributor and engaged or intending to be engaged in refining, processing storage, transpor-tation, distribution, marketing, import and export of petroleum, petroleum products and natural gas including laying of pipelines for transportation of petroleum, petroleum products and

In the course of such previous year

holders to other members of the public should be present throughout the previous year, CIT v. East West Import and Export (P) Ltd., AIR 1989 SC 836 (838): (1989) 1 SCC 760. (Income-tax Act, 1922, s. 23A Expln.)

Licence and lease

Bureau. [Bureau of Indian Standards Act, 1986 (63 of 1986), s. 2 (j)] It means a licence to import or export and includes a customs clearance permit and any other permission issued or granted under this Act.

Navigation acts

Navigation acts, restricting the import or export of goods except in British bottoms, i.e., in ships the owners of which and the large

Market functionary or functionary

Market functionary or functionary, includes a broker, a commission agent, an exporter, a ginner, an importer, a presser, a processor, a stockiest, a trader and such other person as may be declared under the … Market functionary or functionary, includes a broker, a commission agent, an exporter, a ginner, an importer, a presser, a processor, a stockiest, a trader and such other person as may

Port

and Dredgers of Whitstable, (1869) LR 4 HL, at p. 285. Portus est locus in quo exportantur et importantur merces. 2 Inst. 148.(A port is a place -where goods are exported an imported.) See LONDON, PORT OF; … Free Fishers and Dredgers of Whitstable, (1869) LR 4 HL, at p. 285. Portus est locus in quo exportantur et importantur merces. 2 Inst. 148.(A port is a place -where goods are exported an imported.) See LONDON,

Palm kernal

(P) Ltd. v. Union of India, 1991 Supp 7 SCC 102: AIR 1991 SC 583 (592). [Imports and Exports (Control) Act, 1947]

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