does not define the phrase duty
of customs. However, section 2(15) of the Customs Act defines
"duty" to mean duty of customs ... customs" leviable
under the Customs Act and any other duty not levied
under the Customs Act , would not be duty of customs
does not define the phrase duty
of customs. However, section 2(15) of the Customs Act defines
"duty" to mean duty of customs ... customs" leviable
under the Customs Act and any other duty not levied
under the Customs Act , would not be duty of customs
does not define the phrase duty
of customs. However, section 2(15) of the Customs Act defines
"duty" to mean duty of customs ... customs" leviable
under the Customs Act and any other duty not levied
under the Customs Act , would not be duty of customs
does not define the phrase duty
of customs. However, section 2(15) of the Customs Act defines
"duty" to mean duty of customs ... customs" leviable
under the Customs Act and any other duty not levied
under the Customs Act , would not be duty of customs
person chargeable with duty. Further Section 2(26) of the Customs Act, 1962, defines the importer in relation to any goods at any time between ... stores as defined in Section 2(38) of the Customs Act. The said section defines stores means goods for use in a vessel or aircraft
collection of customs duties generally take
note of this distinction. In the erstwhile Sea Customs Act, 1878,
'vessels', having been defined, could ... vessel in its entirety. 'Wreck' is not defined in Customs Act,
1962 though section 21 does acknowledge the uniqueness of that
expression
M/S Xiaomi Technology India Private ... vs Commissioner Of Customs Air ... on 14 November, 2025
Texmaco Rail & Engineering Limited vs Kolkata(Port) on 12 January, 2024
IN THE CUSTOMS
offence...." The expression 'offence' is not
defined in the Customs Act or the Regulation in
question. The expression 'offence ... duties and for the prevention
of smuggling. With that object customs frontiers are
defined, (Ch. I); customs officers are appointed with
certain powers
Tribunal in the case of M/S. Monte International Vs Commissioner Of
Customs, Amritsar [2016 (340) ELT 345 (Tri.-Del)]. The majority judgment ... back can be demanded by a PROPER
OFFICER of Customs. The proper officer stand defined under
Explanation 2 (34) of the Customs Act, 1962 , which
