The Commissioner Of Income Tax - Ii, ... vs Continental Warehousing Corporation ... on 21 April, 2015
Author
child was adopted only from within the family,
there certainly existed a custom which did not permit the adoption of
a male child from outside ... perused the record.
6. Section 3(a) of the Act 1956 defines 'custom' as follows:
“The expressions, 'custom' and 'usage
arrival of the
conveyance at a customs station. The expression 'customs
station' is defined in Section ... mean "any customs
port, customs airport or land customs station." The
expression "customs port" is defined in Section
Customs Tariff Act 1975 by its First and Second
Schedules provided the rates of and custom duties to be
levied under the Customs ... defined neither in Customs
Tariff Act nor in Customs Act .
Chapter Note (2) of Chapter 98 of the Customs Tariff Act
laid down that Heading
inherit, one group of which takes the view that there is no
custom excluding sisters from inheritance when there are
collateral relations of the last ... sisters have inherited. It is indeed quite clear that
no well defined custom is made out one way or the other."
The result
under Section 2(12) of the
Customs Act, 1962 which defines ‘customs port’ and by the
provisions of Section 7(1)(aa) of the Customs ... first introduced in the
definition of ‘Customs Port’ as is given in Section 2(12) of the
16
Customs Act, 1962 , through amendment made
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 (52 of
1962);
(ba) total turnover shall
other establishment situate in India, not involving clearance at any customs station as defined in the Customs ... emporium which does not involve clearance at a customs station as defined in Customs Act, 1962 , is thereby excluded from the expression "export
Customs; and that even if the Board, being the Chief Customs
Authority, could be considered to be an "officer of Customs"
within ... defines "Chief Customs-authority" to mean the Central
Board of Revenue. "Customs-collector" is defined to include
"every officer
means to bring into Uttar Pradesh otherwise than across a customs frontier as defined by the Central Government; (18) "export" means to take ... Uttar Pradesh otherwise than across a customs frontier as defined by the Central Government; (19) "transport" means to move from one place to another within