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Avani vs Commissioner on 2 July, 2012 Bench: Bhaskar Bhattacharya , J.B.Pardiwala Gujarat High

Customs Act, 1961 [" Customs Act " for short] Under Sec. 62 of the Customs Act, under the control of Proper Officer over the warehoused ... agents inwarding the vessel in customs. Bill of Entry: Sec. 2[4] of the Customs Act, 1962 defines 'bill of entry' to mean

with provisions of Chapter-VIII of the Act . "Customs area" has been defined under section 2(11) of the Customs Act to mean ... customs station and includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities. Customs area is defined

license,  the importation into 8 [India] 9  [across   any   customs   frontier  defined   by   the   Central  Government]   of   any   specified  poison, and may by rule regulate ... conditions   of   a  license,   the   importation   into   India  across   any   customs   frontier   defined  by   the   Central   Government   of   any  specified   poison,   and   may   by   rule

petitioner contends that having regard to the provisions of the Customs Act of 1962 the place of importation would have a different connotation ... point of time when the vessels enter the Indian customs waters" as defined in section 2(28) of the Customs

authority to do so. Section 2(34) of the Customs Act, 1962 defines the term "proper officer" as under ... proper officer is one, who is defined in section 2(34) as the officer of Customs, either by the Board or by the Commissioner

2010 CAV JUDGMENT the duty free shops which are not within the customs frontiers of India. The decision of the Karnataka High Court ... import into the territory of India. Article 1(3) of the Constitution defines the territory of India. The gas wells and the Offshore Platform

Duties of customs including export duties". Section 12 of the Customs Act is the charging section which provides for levy of customs duty ... custom duty on such goods at the rate expressed in a form of method that provides for statutory custom duty. [Refund of custom duty paid

Nawab AIR 1941 PC 21, the English rule that "a custom in order that it may be legal and binding must have been used ... followed in Bari Rajeshwar v. Tukaram Lahanu 61 Bom LR 1041 :. Custom is defined in the Hindu Marriage Act, 1955 , in Section

petitioner contends that having regard to the provisions of the Customs Act of 1962 the place of importation would have a different connotation ... point of time when the vessel enters the "Indian customs waters" as defined in Section 2(28) of the Customs