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
called as
customers of either the appellant or NTBCL for a simple
reason, because the expression 'customer' as defined in
Advanced Law Lexicon ... person
who has regular or repeated dealing can be a customer.
Customer has been defined as .......
ST/86358/2015
8
xxxxx
From the above definitions
other law for the time being in force. Section 125 of the Customs Act provides as follows:-
"125. Option to pay fine in lieu ... respect of such goods."
Section 2(33) of the Customs Act defines the expression 'prohibited goods' as follows:-
"(33) "prohibited
order passed by the Board or the Principal
Commissioner of Customs or Commissioner of Customs,
either before or after the appointed day, under section ... exported as baggage.
33. Baggage has been defined under section 2(3) of the Customs
Act as follows:
"2(3): „baggage‟ includes unaccompanied baggage
goods. The term
beneficial owner is defined under section 2(3A) of the
Customs Act to mean any person on whose behalf the
goods ... term 'importer' under the Customs Act . Section 2 (26) of the Customs
Act defines it as follows:
" Section 2(26) "Importer
being located outside the Customs Territory of India,
duty free shops are located in the Customs Area
defined under Section 2(11) and it includes ... correct in as much as
Section 2(27) of Customs Act 1962 defines
India as, India "includes the territorial waters
of India. Sub-Section
concept of „beneficial owner‟ was introduced in the Customs
Act . The terms „beneficial owner‟ is defined as follows.
Section 2(3A) „beneficial owner‟ means ... others.
(c) The term "beneficial owner" has been defined in the
Customs Act and the term "importer" was enlarged to
include
