said to be "export goods" as defined in Section 2 (19) of the Customs Act, 1982 and liable to confiscation under Section ... under Section 2(19) of the Customs Act, 1962, Section 2(19) of the Customs Act, 196? defines 'export goods' as goods which
rights of occupancy which, in the absence of clear well-defined custom to that effect cannot prevail. That there was no such custom
interpretation of the penalty provision of Section 167 (8) of the Sea Customs Act appears to be supported by a Bombay decision of Chagla ... Collector of Customs or a Customs Collector.
13. This point also cannot be sustained.
Section 3 (c) of the Sea Customs Act defines a Customs
context of the Customs Act and chargeability of goods to Customs duty, the Parliament thought it expedient to also define "India" in Section ... goods imported into a Customs Port or Customs Airport but are intended for transhipment. It, as contended for the Customs authorities, the goods become imported
definition of "Smuggling". Section 2(39) of the Customs Act defines smuggling in relation two any goods as meaning any act or omission ... ever accepted by the licensing authority. Section 2(39) of the Customs Act defines "smuggling" in relation to any goods meaning thereby
Collector of Land Customs and such other persons as it thinks fit to be Land Customs Officers. Section 2 (e) defines the expression 'foreign ... territory means an area which is either equivalent to the Land Customs. Stations defined under Section 4 of the Land Customs Act or an area
against the petitioner must fail:
(b) that there was a notification defining the Customs frontier of India made under Section 3A of the Sea Customs ... Customs, dated 1st April, 1950, the Central Government hereby defines the Customs Frontiers of India as the boundaries of territories, including territorial waters of India
referred to the 2009 Regulation and submitted that Regulation
2(b) defines Customs Cargo Services Provider to mean any person responsible
for receipt, storage, delivery ... Shipping
Line as they are not a "Customs Cargo Services Provider" as
defined under Regulation 2(b) of the 2009 Regulation
CHALR,
2004 to carry on the activity as a Customs House Agent. The license was for a
period of 10 years from 29.07.2006. The CHALR ... Customs House Agents' License Regulation, 1984.
11. Regulation 2(c) defines "Customs House Agent" to mean a person
licensed under the Regulations
crossing the customs frontiers of India' means crossing the limits of the area of a customs station in which imported goods or export goods ... customs authorities' shall have the same meanings as in the Customs Act, 1962 ;"
20. Section 2(13) of the Customs Act, 1962, defines
