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
India, and (b) it
does not involve clearance in any customs station as
defined in the Customs Act . Since , in that case , the
transaction ... words "export" and "import" have been defined in the
Customs Act, 1962 as under;-
"2. Definitions.--In this Act, unless
Port for
Customs Examination and Clearance of cargoes,
thereby eliminating Customs formalities at the Sea Port.
Alternatively also known as "Inland Customs Depot ... goods (including Containers) carried under Customs
Transit by any applicable mode of transport, placed
under Customs Control and with Customs and other
agencies competent
Section 2 Sub Section 11 of the Customs Act, 1962
defines Custom s Area as under:
=======================================================================
WP(C)7438/2012 & 2200/2013 Page ... ordinarily
kept before clearance by Customs Authorities."
21. Section 2 Sub Section 43 of the Customs Act, 1962
defines Warehouses as under:
"warehouse
processing job. Data entry/Data processing is a software development as defined by Customs Notification No. 10/96 dated 17-2-1997 issued by Ministry ... data processing job which was a software development programme as defined by the Customs Notification No. 10/96 dated 17-2-1997 issued
1997 Page 4 of 8
station as defined in Section 2(13) of the Customs Act, 1962, the sale of goods to
UNICEF in India ... other establishment situate in India, not
involving clearance at any customs station as defined in
the Customs Act, 1962 (52 of 1962)"
According
text of that notification was is not available; possibly it defined the customs frontiers as the boundaries of India but it has been superseded ... notification of 1955 which defines the customs frontiers "as the boundaries of the territory, including territorial waters, of India." It can, therefore
duty of Custom leviable thereon. This. however, underwent a change and by the notification of 16-10-1980 the duty of custom leviable ... India in the Customs Act 1962. However,under the Territorial Waters Continental Shelf Act No. 80of 1976 Section 2 defines the limit in relation
deal with the said contention.
28. Section 2(22) of the Customs Act defines goods and the charging section being Section ... beyond the concept of the expression "goods" as defined under the Customs Act . But nonetheless as expressed by the legislature in the substantive
Whether the marriage between the parties can sustain because of any custom/usage between the parties? If not, whether the appellant is entitled to annulment ... custom/usage. Section 3 of the Act is Clause (a) defines custom/usage as follows:
"(a) the expression 'custom' and 'usage
