Customs Act empowers the Central Board of Excise and Customs (hereinafter referred to as the Board) to appoint Customs Ports, Customs Airports, places for Inland ... goods are ordinarily kept before clearance by Customs Authorities. Section 2(12) of the Customs Act defines "customs port" as any port appointed
defines "customs area" as follows:
2(11) 'Customs area' means any area of a customs station and includes any area ... Customs Port" as under:
2(12) 'customs port' means any port appointed under Clause (a) of Section 7 to be a customs
transport of the goods or merchandise beyond the customs
station as defined in the Customs Act, 1962 (52 of 1962) :
Provided that in relation ... transport of the goods or merchandise
beyond the customs station as defined in the Customs Act, 1962 . The proviso
thereto says that in relation
treated as admission. Referring to Section 2(33) of the Customs Act, 1962, which defines "prohibited goods", he submitted that import of gold ... customs act, 1962. On the scope and powers of the customs authority, under the provisions of the Customs Act, 1962 , we have considered relevant provisions
attention of this court to Section 2(33) of the Customs Act, 1962, which defines "prohibited goods", Mr.Joseph Prabhakar, learned counsel ... context, he also referred to section 2(39) of the Customs Act, 1962, which defines "smuggling" and the said section reads "smuggling
Section 2 is the definition section. Section 2(11) defines 'customs area'. Section 2(16) states what is meant by 'entry ... Customs Act, the Central Government is empowered to define the customs frontiers of India. By a notification dated 6-8-1955 the customs frontier
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
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 rnerchandise beyond the customs station as defined in the Customs Act, 1962 (52 of 1962) :
Provided that in relation
customs including export duties (entry 83 of List I) and also with respect to import and export across customs frontiers and the definition of customs ... Customs Act, 1878, for the levy of customs duties by the officers of the Central Government who are stationed along customs frontiers as defined
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
