defined in Clause (27) to include the territorial waters of India. Clause (28) of Section 2 defines " Indian customs waters " to mean ... Customs Act , no sooner than the notification under Section 25(1) is issued. The link between the Customs Act and the Customs Tariff Act established
other establishment situate in India, not involving
clearance at any customs station as defined in the
Customs Act 1962 (52 of 1962);
(b) “export turnover ... transport of the goods or
merchandise beyond the customs station as defined
in the Customs Act, 1962 ;
(ba) “total turnover” shall not include freight
partake the character of the prohibited goods defined under Section
2 (33) of the Customs Act.
Alternatively, he submits that, even if, the impugned notification ... partakes the character of a
prohibited goods defined under Section 2 (33) of the Customs Act and
placed reliance upon a judgment of the Supreme
accordance with the Regulation. The Central Board
of Excise and Custom ("CBEC", for short) under the Central
Boards Revenue Act, 1963 , is empowered ... Custom Appeal 88-16
notification issued on 23rd March, 2004 by the Central Board
of Excise and Customs. The Regulation defines Custom
House Agent
duty of Custom leviable thereon. This. however, underwent a change and by the notification of 16-10-1980 the duty of custom leviable ... India in the Customs Act 1962. However,under the Territorial Waters Continental Shelf Act No. 80of 1976 Section 2 defines the limit in relation
transport of the goods or merchandise beyond the customs station as defined in the Customs Act, 1962 (52 of 1962) ;
(ba) 'total turnover ... transport of the goods or merchandise beyond the customs station as defined in the Customs Act, 1962 (52 of 1962) :
Provided that in relation
customs including export duties (entry 83 of List I) and also with respect to import and export across customs frontiers and the definition of customs ... Customs Act, 1878, for the levy of customs duties by the officers of the Central Government who are stationed along customs frontiers as defined
other establishment situate in India, not involving clearance at any customs station as defined in the Customs Act, 1962 (52 of 1962) ;
(b) "export ... transport of the goods or merchandise beyond the customs station as defined in the Customs Act, 1962 (52 of 1962).
(ba) "total turnover
custom has been saved and the Act is not to have any effect on such custom. 'Custom', however, has been defined under Section ... existed in Act No. VIII of 1955 by defining the custom and usage and holding that in order to apply the custom or usage
communications, both dated 22.09.2018 addressed to the
Commissioner of Customs and Deputy Commissioner of Customs.
15. What is of utmost relevance is the aforesaid communication ... said Regulations.
18. Section 2(b) , which defines “Customs Cargo Services
Provider” says any person responsible for receipt, storage, delivery,
dispatch or otherwise handling
