other establishment situate in India, not involving clearance at any customs station as defined in the Customs Act, 1962 ( 52 of 1962 ); ] [ Inserted ... transport of the goods or merchandise beyond the customs station as defined in the Customs Act, 1962 ( 52 of 1962 );] [Substituted
India by way of sale or otherwise involving customs clearance at any customs station as defined under the Customs Act, 1962 The beta-cam tape ... situated in India, not involving clearance at any customs station as defined in Customs Act, 1962 . And it has been clarified in Explanation to Section
enactment of the Act. Section 3(a) of the Act defines 'custom'
as follows
"3. Definitions.- In this Act, unless the context ... custom as defined in the Hindu
Code are as follows:
"Custom defined.-- Custom is an established
practice at variance with the general law.
Nature
question, therefore, is whether by custom, the prohibition
could be overcome. Relevant provisions, therefore, is whether
by custom as defined in the Hindu Code ... follows:
'"Custom defined : - Custom is an established
practice at variance with the general law.
Nature of custom - A custom varying the
general
Customs Act.
"'Customs station' means any customs port, customs airport or land customs station."
Customs port is defined in that ... Customs Act, customs area means any customs port, customs airport or land customs station. According to him, customs airport has been defined in Section
comprised in the territory of India.
Section 2(27) of the Customs Act defines India as under :
" "India" includes the territorial waters ... duty" to mean duty of customs leviable under the Customs Act . Section 2(23) defines the word "import" to mean bringing into
assessed and cleared from the customs. Under Section 2(c) of the Customs House Agents Licensing Regulations, 1984 "Customs House Agent" means ... import or export of goods at any customs station.
35. Custom station has been defined in Section 2(15) of the Customs Act, 1962, which
other establishment situate in India, not
involving clearance at any customs station as defined in the Customs Act, 1962
(52 of 1962);
(b) "export ... Customs Act, 1962 (hereinafter
referred to as " Customs Act "). Under Expln. (ba) "total turnover" is defined not to include freight
technical distinction between the two. Usage represents the twilight stage of custom. Custom beings where usage ends. Usage is an international habit of action that ... that case, Malvankar, J., held that the expression "custom" as defined in Clause (a) of Section 3 did not include any text
IGST Act, "the customs frontier" means the
limits of customs area as defined in Section ... Customs
Act, 1962. The DFS located in the customs airports and
special warehouse will thus form part of the customs
area as defined under section
