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
person chargeable with duty. Further Section 2(26) of the Customs Act, 1962, defines the importer in relation to any goods at any time between ... stores as defined in Section 2(38) of the Customs Act. The said section defines stores means goods for use in a vessel or aircraft
collection of customs duties generally take
note of this distinction. In the erstwhile Sea Customs Act, 1878,
'vessels', having been defined, could ... vessel in its entirety. 'Wreck' is not defined in Customs Act,
1962 though section 21 does acknowledge the uniqueness of that
expression
M/S Xiaomi Technology India Private ... vs Commissioner Of Customs Air ... on 14 November, 2025
Texmaco Rail & Engineering Limited vs Kolkata(Port) on 12 January, 2024
IN THE CUSTOMS
Tribunal in the case of M/S. Monte International Vs Commissioner Of
Customs, Amritsar [2016 (340) ELT 345 (Tri.-Del)]. The majority judgment ... back can be demanded by a PROPER
OFFICER of Customs. The proper officer stand defined under
Explanation 2 (34) of the Customs Act, 1962 , which
Customs Act, 1962 is to prohibit the smuggling of goods.
I find that Section 2(33) of Customs Act, 1962 while defining
prohibited goods firstly ... contention that the
provisions of Section 2(22) of the Customs Act which defines
the goods makes a clear distinction between the baggage and
currency
