other establishment situate in India, not
involving clearance at any customs station as defined in the Customs Act, 1962
(52 of 1962);
(b) "export ... Customs Act, 1962 (hereinafter
referred to as " Customs Act "). Under Expln. (ba) "total turnover" is defined not to include freight
Asstt. CIT . Therefore, it was submitted that the reference to Customs Act defining the term "export outside India" need not be made ... export" has not been defined under the IT Act . However, it has been defined in the Customs Act, 1962 and the Foreign Trade (Regulation
India; (ii) it should not involve clearance in the customs situation as defined in the Customs Act . Hence if the transactions involved clearance at customs ... other establishment situate in India, not involving clearance at any customs station as defined in the Customs Act, 1962 (52 of 1962) ;]
(b) "export
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
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
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
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
assistance to the Customs.
25. The Customs authorities for the purpose of showing the jurisdiction of Calcutta Customs, relied in a Departmental adjudication manual ... Chapters II and III of the Customs Act, 1962, define the Customs officers and their scope and jurisdiction. The administrative instructions conferring power on officers
customs examination and clearance of cargoes, thereby
Page 9 of 21
eliminating customs formalities at the sea port. Alternatively also known as 'inland
customs ... including containers) carried under customs transit by any applicable
mode of inland surface transport, placed under customs control and with customs
and other agencies competent
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
