Deputy Commissioner Of Income-Tax ... vs Serum Institute Of India Pvt Ltd.,, Pune on 15
referred to the 2009 Regulation and submitted that Regulation
2(b) defines Customs Cargo Services Provider to mean any person responsible
for receipt, storage, delivery ... Shipping
Line as they are not a "Customs Cargo Services Provider" as
defined under Regulation 2(b) of the 2009 Regulation
definition of a custom frontier, strong objection has been raised. Though 'custom frontier' has not been defined under the Act, yet the same ... ordinarily kept, before clearance by a custom authority. In turn, 'customs area' has been defined under Section 2(11) of the Customs
CHALR,
2004 to carry on the activity as a Customs House Agent. The license was for a
period of 10 years from 29.07.2006. The CHALR ... Customs House Agents' License Regulation, 1984.
11. Regulation 2(c) defines "Customs House Agent" to mean a person
licensed under the Regulations
officer of customs who is assigned those functions by the Board or the [Principal Commissioner of Customs or Commissioner of Customs]"
15. The term ... officer of Customs to adjudicate the cases vide CBEC order dated 20.11.2012 continues to be an officer of Customs to adjudicate the cases assigned
definition of "proper officer" as is defined under Section 2(34) of the
Customs Act and submitted that the DRI has not been ... provisions of the Customs Act .
Section 2(34) of the Customs Act defines the "proper officer" which for
ready reference is being reproduced
VILLAGE PIPLIYA
KUMAR NIPANIA, INDORE (MADHYA
PRADESH)
PRINCIPAL CHIEF COMMISSIONER OF
CUSTOMS MUMBAI CUSTOMS ZONE. 1
3.
BALLARD ESTATE. MUMBAI
(MAHARASHTRA)
.....RESPONDENTS
Shri T Vishwanathan ... Iron Or Steel. Note 8 (a) of Section-XV
of the Customs Tariff defines waste and scrap and according to
which metal waste and scrap
also its grammatical variations and
cognate expressions, is not defined in Customs Act, 1962 ; however,
the Hon'ble Supreme Court, in Gian Chand ... Even the Disposal Manual of the
Central Board of Excise & Customs (CBEC), with the same legal
status as the circular referred supra, acknowledges that
also its grammatical variations and
cognate expressions, is not defined in Customs Act, 1962 ; however,
the Hon'ble Supreme Court, in Gian Chand ... Even the Disposal Manual of the
Central Board of Excise & Customs (CBEC), with the same legal
status as the circular referred supra, acknowledges that
Customs Act. Sub-section (8) of Section 9A of the Customs Tariff Act,
1975 which provides that provisions of the Customs ... significance and the
term 'importation' has not been defined under Customs Act .
22.4 As per the Oxford English dictionary the word "importation