IGST Act, "the customs frontier" means the
limits of customs area as defined in Section ... Customs Act,
1962. The DFS located in the customs airports and special
warehouse will thus form part of the customs area as defined under
Section
refers to the expression “customs station”, which in
turn, refers to “customs port”, “customs airport” and “land customs
station”, as defined in the Customs ... definition of “customs port” or “land
customs station” as applicable in the present cases, it is customs port
or land customs station area appointed
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
incumbent on party setting up a
custom to allege and prove the custom on
which he relies. Custom cannot be extended
by analogy. It must ... Janabi @ Janawwa3 has held as under:
"12. "Custom defined : Custom is an
established practice at variance with the
general
Regulation 2(1)(b) of the Handling of Cargo and Customs
Areas Regulations, 2009 defines a CCSP as follows:
Regulation 2. Definitions. (1) In
these ... judis.nic.in
9
“18.Section 2(b), which defines “Customs
Cargo Services Provider” says any person
responsible for receipt, storage, delivery, dispatch
or otherwise
introduced in Section 2(12)
of the Customs Act, 1962, which defines "customs port". This was by way of an
amendment made ... stated that as per Customs Act, 1962 section 2(12) defines "Customs port" as
any port appointed under clause (a) of section
outside the territory of India as
per Section 2(4) defining customs frontiers of India and thus the recipient of
services is located outside India ... unless the context otherwise requires,––
(4) ‘customs frontiers of India’ means the limits of a customs area as
defined in section 2 of the Customs
Babai @ Divakara Bakta vs The State Of Karnataka on 27 August, 2020
IN THE HIGH
Akbar @ Akbar Basha vs The State Of Karnataka, on 27 August, 2020
IN THE HIGH
incumbent on party setting up a
custom to allege and prove the custom on
which he relies. Custom cannot be extended
by analogy. It must ... Janabi @ Janawwa 3 has held as
under:
"12. "Custom defined : Custom is an
established practice at variance with the
general law.
Nature
