India by way of sale or otherwise involving customs clearance at any customs station as defined under the Customs Act, 1962 The beta-cam tape ... situated in India, not involving clearance at any customs station as defined in Customs Act, 1962 . And it has been clarified in Explanation to Section
Customs Act.
"'Customs station' means any customs port, customs airport or land customs station."
Customs port is defined in that ... Customs Act, customs area means any customs port, customs airport or land customs station. According to him, customs airport has been defined in Section
comprised in the territory of India.
Section 2(27) of the Customs Act defines India as under :
" "India" includes the territorial waters ... duty" to mean duty of customs leviable under the Customs Act . Section 2(23) defines the word "import" to mean bringing into
technical distinction between the two. Usage represents the twilight stage of custom. Custom beings where usage ends. Usage is an international habit of action that ... that case, Malvankar, J., held that the expression "custom" as defined in Clause (a) of Section 3 did not include any text
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
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
Customs to
approve proper place in any Customs Airport for unloading and
loading and to specify limits of customs area. The Customs Area
is defined ... Section 2(13) to mean a customs
port or customs airport or land customs station. Section 2(10)
defines "customs airport" to mean
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
context of the Customs Act and chargeability of goods to customs duty, the Parliament thought it expedient to also define "India" in Section ... defined by it should be ordinarily understood in that Act in the manner defined and not as generally understood. Otherwise the very purpose of defining
The Commissioner Of Income Tax - Ii, ... vs Continental Warehousing Corporation ... on 21 April, 2015
Author
