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
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
defined in Clause (27) to include the territorial waters of India. Clause (28) of Section 2 defines " Indian customs waters " to mean ... Customs Act , no sooner than the notification under Section 25(1) is issued. The link between the Customs Act and the Customs Tariff Act established
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) :
Provided that in relation
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 .
(ba) 'total turnover' shall not include
taxable event under the Customs Act was the import of goods to India. The goods entered India which term was defined to include territorial waters ... vessel arrived in the Port of Bombay on 11.7.1981. The Customs Authorities imposed customs duty on the import at the rate
defined in Clause (27) to include the territorial waters of India. Clause (28) of Section 2 defines "Indian customs waters" to mean ... Copyright Act ? The word is not defined in the Copyright Act though it is defined in the Customs Act . But the same word may mean
acquired the character of "Prohibited goods" as
defined under the Customs Act, 1962 . Hence, the drone
imported by the petitioner is detained lawfully ... That apart, the
term 'restricted goods' is not defined under the Customs Act ,
however, prohibited goods' is defined under
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 .
(ba) "total turnover" shall not include
define "customs area", "customs port" and "customs station". "Dutiable goods" are defined in sub-section ... show that the legislative intention is to impose customs duty on "imported goods", as defined in Section 2(25) . Under the definition clause
