State Of Punjab And Anr vs Devans Modern Brewaries Ltd. And Anr on 20 November
copyright version is not the
one which operates the computer of the customer but the physical
copy of that software which has been transferred ... very wide definition. He submitted that "goods" have been defined to
mean all kinds of moveable property except those specified, namely,
actionable claims
software would be subject to custom duty within the meaning of Section
2(22) of the Customs Act, defining goods. A three Judge Bench ... contain, would be goods as defined in Section
2(22) of the Customs Act.
21. Evidently, therefore, the decision of Associated Cement Company
Supra) whereupon
which the duties of Customs shall be levied as specified in the first and second schedule appended thereto.
9. 'Customs Tariffs' have been ... food articles' admittedly had not been defined in the Customs Tariff Act . If the same had not been defined, the words
purview of the
expression "smuggling" as defined in Section 2(39) of the Customs
Act read with Section 2(e) of the COFEPOSA
defines "law" for purposes of
Article 13 to include "any Ordinance, order, bye-law,
rule, regulation, notification, custom or usage having
defined in rule 2 of the Central
Excise Rules, 1944;
(ix) exporter as defined in clause (20) of section 2 of
the Customs ... importer as defined in clause (26) of section 2 of
the Customs Act, 1962 (52) of 1962);
(xi) any person against whom proceedings have been
proper transaction value, in
terms of Rule 9(1)(c) of the Customs Valuation (Determination of Price of
Imported Goods) Rules, 1988 (for short ... amend the law relating to customs. The terms 'goods' and
'import' have been defined in Section 2(22) and Section
followed.
"Prohibited goods" have been defined in Section 2(33) of the Customs
Act (for short "the Act") to mean ... Commissioner of Customs, stating :
"This appeal is filed against the judgment and
order dated 18th August, 2000 passed by the Customs,
Excise & Gold
that duty drawback having not been included in Section 135 of
the Customs Act prior to its insertion in 2003, the impugned judgment
cannot ... Customs Act , as they stood prior to
enactment of Customs Amendment Act, 2003.
Section 2(33) of the Act defines "prohibited goods