(b)in the course of the import of the [goods or of services or both] [Substituted by Constitution (One Hundred and First Amendment) Act, 2016, dated 8.9.2016.] into, or export of the [goods or of services or both] [Substituted by Constitution (One Hundred and First Amendment) Act, 2016, dated 8.9.2016.] out of, the territory of India.