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
taking out of the Presidency.
otherwise than across a customs frontier as defined by the Central Government.
5. This modification had to be made because ... list I which covers.
Import and export across customs frontier as defined by the Dominion Government.
and argued that if "intoxicating liquors
deduction under Section 80HHC. The transaction requires clearance at any customs station, as defined in the Customs Act, 1962 .
6. Mr. J.K. Ranka, learned ... India, and (ii) it should not involve clearance in the custom as defined in the Customs Act . Both these conditions must be satisfied
text of that notification was is not available; possibly it defined the customs frontiers as the boundaries of India but it has been superseded ... notification of 1955 which defines the customs frontiers "as the boundaries of the territory, including territorial waters, of India." It can, therefore
rights of occupancy which, in the absence of clear well-defined custom to that effect cannot prevail. That there was no such custom
customs examination and clearance of cargoes, thereby
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eliminating customs formalities at the sea port. Alternatively also known as 'inland
customs ... including containers) carried under customs transit by any applicable
mode of inland surface transport, placed under customs control and with customs
and other agencies competent
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
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
other establishment situate in India, not involving clearance at any customs station as defined in the Customs ... sister concerns situated in India, not involving clearance at any customs station as defined in the Customs Act and hence the goods so transferred
transport of the goods or merchandise beyond the customs station as defined in the Customs Act, 1962 (52 of 1962).
Provisions of Section 280ZC ... transport of the goods or merchandise beyond the customs station as defined in the Customs Act, 1962 (52 of 1962).
Explanation 2 : For the purposes
