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
section 157 of the Customs Act, Central
Board of Excise and Customs, now called Central Board of Indirect
Taxes and Customs (already referred ... Commissioner of Customs, for the purposes of section 45 of the
Customs Act. "Jurisdictional Commissioner of customs" has been
defined under Regulation
Detention Certificate issued under Rule
6 (1) (l) – handling of Cargo in Customs Areas Regulations, 2009 and
claiming of refund by the importer or exporter ... inland container depots, land customs stations
and in customs areas approved or specified under section 8 ”.
Regulation 2(1)(b) defines “Customs Cargo Services
Provider
Thus, the disputes between the parties
are to be adjudicated and the Customs Authorities cannot involve in any of
such disputes between the parties based ... inland container depots, land customs stations
and in customs areas approved or specified under section 8 ”.
Regulation 2(1)(b) defines “Customs Cargo Services
Provider
Customs Act says that
conveyances and goods in a customs area are subject to
control of officers of customs. As per sub-section ... customs area shall, for the
purpose of enforcing the provisions of the Customs Act , be
subject to the control of officers of customs. Sub-section
considered opinion that Regulation 3 of the Handling of Cargo in Customs
Areas Regulations, 2009 states that “these regulations shall be applicable to
the handling ... inland
container depots, land customs stations and in customs areas approved or
specified under section 8”. Regulation 2(1)(b) defines “Customs Cargo
Services Provider
Customs Act and the CST Act .
14.4.1. The High Court took note that the expression “crossing the customs
frontiers of India” was defined in Section ... could be usefully extracted as
under:-
“ Section 2(23) of the Customs Act defines import, with its
grammatical variations and cognate expressions, to mean bringing
Customs Act, 1962
1
2
3
1
Commissioner of Customs
(i) Section 33
2
Additional Commissioner or Joint Commissioner of Customs
(i) Sub-section ... Commissioner of Customs (Preventive)/Additional Director General, Directorate of Revenue Intelligence were officers falling within the class of Officers of Customs defined under section
