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goods are permitted to be removed under s. 59 of the Customs Act is a premises under the lock and key of the customs authorities and is, in a sense, an extension of the customs area. Goods … India by land, sea or air. [Explosives Act, 1884 (4 of 1884), s. 4 (f)] With its grammatical variations and cognate expressions, means bringing into India from a place outside India. [Customs Act, 1962 (52 of 1962), … bringing goods or receiving services, in a Special Economic Zone by a Unit or Developer from a place outside India by land, sea or air

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