enactment of the Act. Section 3(a) of the Act defines 'custom'
as follows
"3. Definitions.- In this Act, unless the context ... custom as defined in the Hindu
Code are as follows:
"Custom defined.-- Custom is an established
practice at variance with the general law.
Nature
question, therefore, is whether by custom, the prohibition
could be overcome. Relevant provisions, therefore, is whether
by custom as defined in the Hindu Code ... follows:
'"Custom defined : - Custom is an established
practice at variance with the general law.
Nature of custom - A custom varying the
general
Customs Act ).
It may be mentioned that the Customs Act repealed the
Sea Customs Act, 1878 under which Customs House Agents
Licensing Rules ... Rules). Rule 2 (c) of the said rule defined
'Customs House Agent' to mean a person licensed under those
rules
Section 57 of the Customs Act as
a customs station. In the Major Ports Act, the word
‘port’ is defined in Section ... defines the words ‘customs area’. It
reads as follows:
“2(11) “customs area” means the area of a
customs station or a warehouse and includes
refers to the expression “customs station”, which in
turn, refers to “customs port”, “customs airport” and “land customs
station”, as defined in the Customs ... definition of “customs port” or “land
customs station” as applicable in the present cases, it is customs port
or land customs station area appointed
article in respect of its
import or export across the customs frontier as defined by
the Central Government.
The High Court accepted the contention ... List I11.
Entry 19, List I: Import and export across customs
frontiers as defined by the Dominion Government.
Prima facie, it would seem that there
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
1988 under section 108 of the Customs Act, 1962 before the
Intelligence Superintendent, Air Customs, Trivandrum. It was
also stated that after his arrest ... person. Explanation i defines "area highly vulnerable to
smuggling" and Explanation 2 defines 'customs airport" and
the "customs station
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
overlapping
in taxing power of the State and the Union. Duty of custom in
Entry 83 List II is on import or export. The prohibition ... word ‘import’ means to bring in. The word ‘imported
goods’ are defined in Customs Act, 1962 . The above definitions
clearly indicate that ones the goods
