overlapping
in taxing power of the State and the Union. Duty of custom in
Entry 83 List II is on import or export. The prohibition ... word ‘import’ means to bring in. The word ‘imported
goods’ are defined in Customs Act, 1962 . The above definitions
clearly indicate that ones the goods
into. Section 3 of the Act deals with
definitions. The term ‘custom’ is defined as under-
3. DEFINITIONS- In this Act unless the context
otherwise ... plains to eastern hills. Diversity in our country brings
along various customs which defines what India is. Law is
not oblivious of this fact
customs examination and clearance of cargoes, thereby
Page 9 of 21
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
allotted and used by
the other open access customers.
h) The open access customer defined in the regulations as
reproduced below do not distinguish between ... such open access
customer till such time the surplus capacity is allotted and used
for by other open access customers, where after the cost
been adopted from Rule 2(c) of the Custom House Agents Licensing Regulations, 2004 which defines CHA as "a person licensed under these regulations ... Regulation 2(c) of the Customs House Agents Licensing Regulations, 2004 defines customs house agent as under :
(c) Customs House Agent means a person licensed
adoptor."
Our Constitution, under Article 13 , while defining the
expression "law", recognises those customs or usages having in the territory ... particular area. Section 3(a)
of the Act 1956 defines 'custom' as follows :
"The expressions, 'custom' and 'usage
overlapping
in taxing power of the State and the Union. Duty of custom in
Entry 83 List II is on import or export. The prohibition ... word ‘import’ means to bring in. The word ‘imported
goods’ are defined in Customs Act, 1962 . The above definitions
clearly indicate that ones the goods
All Cargo Logistics Ltd. And Ors vs Union Of India Through The Secretary And ... on
that unless
there is proof of the clearance at any
Customs Station, as defined under Section
2(13) of the Customs Act, 1962, the
exemption ... Customs
Station was on the assessee, and that since
there were no documents produced
recording any clearance at any Customs
Station, as defined under Section
Shri Mondal submits that Section 2(22) of the Customs Act, 1962 defines the term goods which includes vessel within its fold. The said definition ... along as goods only. Although the term conveyance defined by Section 2(9) of Customs Act, 1962 includes vessels, that does not mean that
