Section 193 Of The Sea Customs Act And In Coming To The Conclusion That The Chief Of Customs Authority Was Not An Officer Of Custom - Law Dictionary Search Results
Home Dictionary Name: section 193 of the sea customs act and in coming to the conclusion that the chief of customs authority was not an officer of customDecision or order passed by an Officer of Customs under this Act
Decision or order passed by an Officer of Customs under this Act, The words 'decision or order passed by an Officer of Customs under this Act' used in S. 188 of the Sea Customs Act must mean a real and not a purported determination. A deter-mination, which takes into consideration factors which the officer has no right to take into account is no determination. This is also the view taken by courts in England. In such cases the provision excluding jurisdiction of Civil Courts cannot operate so as to exclude an inquiry by them, Union of India v. Tarachand Gupta and Bros., (1971) 1 SCC 486: AIR 1971 SC 1558: (1971) 3 SCR 557....
Jurisdiction
Jurisdiction, is a verbal coat of many colours. Jurisdiction originally seems to have had the meaning which Lord Reid ascribed to it in Anisminic Ltd. v. Foreign Compensation Commission, (1969) 2 AC 147, namely, the entitlement 'to enter upon the enquiry in question, M.L. Sethi v. R.P. Kapur, (1972) 2 SCC 427: (1973) 1 SCR 697.Jurisdiction, legal authority; extent of power; declaration of the law. Jurisdiction may be limited either locally, as that of a County Court, or personally, as where a Court has a quorum, or as to amount, or as to the character of the questions to be determined.By 'jurisdiction' is meant the extent of the power which is conferred upon the court by its constitu-tion to try a proceedings, Raja Soap Factory v. S.P. Shantharaj, AIR 1965 SC 1449 (1451): (1965) 2 SCR 800.The word 'jurisdiction' is a verbal coat of many colours. Jurisdiction originally means the entitle-ment 'to enter upon the enquiry in question'. If there was an entitlement to enter upon an enquiry, ...
Adjudicating authority
Adjudicating authority, means an officer appointed by the Central Government under sub-s. (1) of s. 16 of the Act. [Foreign Exchange Management (Adjudica-tion Proceedings and Appeal Rules, 2000), R. 2 (b)](ii) Means an officer authorised under sub-s. (1) ofs. 16. [Foreign Exchange Management Act, 1999(42 of 1999), s. 2 (a)](iii) Means any authority competent to pass any order or decision under this Act but does not include the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963, Commissioner of Central Excise (Appeals) or Appellate Tribunal. [Central Excise Act, 1944 (1 of 1944), s. 2 (a)](iv) Means any authority competent to pass any order of decision under this Act, but does not include the Board, Commissioner (Appeals) or Appellate Tribunal. [Customs Act, 1962 (52 of 1962), s. 2 (1)](v) Means the authority specified in, or under, state s. 13. [Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), s. 2 (a)]...
Indian customs water
Indian customs water, means the waters extending into the sea upto the limit of contiguous zone of India under s. 5 of the Territorial Waters Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 and includes any bay, gulf, harbour, creek or tidal river. [Customs Act, 1962 (52 of 1962), s. 2 (28)]Indian customs waters, Indian Customs waters' covers not only, Indian coastal waters but also much more because the customs waters extends 24 nautical miles from the coastal baseline which follows that Indian coastal waters are within the Indian Customs Waters, Hawabi Sayed Arif Sayed Hanif v. L. Hrringliana, (1993) 1 SCC 163: AIR 1993 SC 810 (816). [Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, ss. 3(2) and 5]...
Court or Tribunal
Court or Tribunal, all tribunals are not Courts, though all courts are tribunals. The word 'Courts' is used to designate those tribunals which are set up in an organised State for the administration of justice. By administration of justice is meant the exercise of judicial power of the State to maintain and uphold rights and to punish 'wrongs', Harinagar Sugar Mills Ltd. 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 he has to act in a judicial manner. It may be conceded that neither the Central Board of Revenue, nor the Central Government is a Court within the meaning of Art. 136, Indo-China Steam Navigation Co. Ltd. v. Jasjit Singh, AIR 1964 SC 1140 (1146): (1964) 4 SCR 594. [Constitution of India, Art. 136, Sea Customs Act, s. 167]. See also Kihoto Hollohan v. Zachillhu, AIR 1993 SC 412...
Man, Isle of
Man, Isle of (Mona), in the Irish Sea, off the coast of Cumberland, Westmoreland, and Lancashire, granted by Henry the Fourth and James the First to members of the Stanley family, whose successor in the female line, the Duke of Athol, sold it to the Crown for 70,000l., being about ten years' purchase of the annual revenue, by the Isle of Man Purchase Act, 1765 (5 Geo. 3, c. 26).The Isle of Man is not subject to British Acts of Parliament unless expressly named therein (as in the Customs Acts, for the purposes of which, by s. 277 of the Customs Consolidation Act, 1876, it is deemed part of the United Kingdom), being legislated for by its own Parliament, called the House of Keys, but an Isle of Man (Customs) Act, is passed every year by the Imperial Parliament....
Custom
Custom [fr. Costume, It.; coustume, coutume, Fr.; costumbre, Sp.; consuetudo, Lat.], 'Custom maybe defined to be a law or right not written which being established by long use and consent of our ancestors has been and daily is put in practice' (Les Termes de la Ley). In Lockwood v. Wood, 6 QB 50, Tindal C.J., at p. 64 says that it is 'in effect , the Common Law within that place to which it extends although contrary to the General Law of the realm.' If it be universal, it is Common Law; if particular, it is then properly custom. The requisites to make a particular custom good are these: (1) It must have been used so long that the memory of man runs not to the contrary; (2) it must have been continued and (3) peaceable; also (4) reasonable and (5) certain; (6) compulsory, and not left to the option of every person, whether he will use it or not; and (7) consistent with other customs, for one custom cannot be setup in opposition to another; see 1 Bl. Com. 76. Customs are of different kin...
Custom-house
Custom-house, the house or office where commodities are entered for importation or exportation; where the duties, bounties, or drawbacks payable or receivable upon such importation or exportation are paid or received; and where ships are cleared out, etc. The principal British custom-house is in London, but there are custom-houses subordinte to it in all the considerable sea-ports...
Proper officer
Proper officer, in relation to any functions to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner of Customs. [Customs Act, 1962 (52 of 1962), s. 2 (34)]...
Taxation
Taxation, is a tax levy; the principle of levying taxes, Webster American Dictionary, p. 1494.Taxation, is levying charge, a pecuniary burden, for the support of government, by authority of the legislature. The consent of the tax-payer is not necessary to its enforcement, A Dictionary of Law, Willium C. Anderson, 1889, p. 1006.Taxation, no Bill or amendment seeking permission for imposition, abolition, remission, alteration or regulation of any tax can be introduced or moved except on the recommendation of the President and such a Bill cannot be introduced in Rajya Sabha. [Constitution of India, Art. 117(1)]Taxation, no taxation without representation can be levied or collected except by authority of law, Constitution of India, Art. 265.Taxation, though the expression 'taxation', as defined in Art. 366(28), 'includes the imposition of any tax or impost, whether general or local or special', the amplitude of that definition has to be cut down if the context otherwise so requires. In re ...
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