definition of “Indian Customs Waters” in Section 2(28) of the Customs
Act, 1962, makes it clear that “Indian Customs Water” means waters
extending into ... submitted that once the vessels had arrived in the
“Indian Customs Waters”, as defined in Section 2(28) of the Customs
Act, 1962, the import
nation.
f) That Section 2(11) of the Customs Act, 1962, defines a
―Customs Area" to mean the area of a custom station ... defined the jurisdictional area of Customs as "Customs Area"
which means the area of a customs station or a warehouse
and includes
Texmaco Rail & Engineering Limited vs Kolkata(Port) on 12 January, 2024
IN THE CUSTOMS
Customs versus Vinod Kumar Shaw in
Customs Appeal No. 12 of 2003 dated 14.12.2010 is relied upon.
It is further submitted that Customs Act itself ... Goods also is
perused. Section 2 sub-section (22) of the Customs Act define
Goods as follows :
"goods" includes-
(a) vessels, aircrafts
User(s).‖
7. The OSS Agreement defines the expression ―customers‖ and
―end users‖ in the following terms:
―Customer‖ means any person or entity who authorises ... clauses of the OSS Agreement are defined as under:
"SEB" means single end billing, whereby the Customer in one
country
User(s).‖
7. The OSS Agreement defines the expression ―customers‖ and
―end users‖ in the following terms:
―Customer‖ means any person or entity who authorises ... clauses of the OSS Agreement are defined as under:
"SEB" means single end billing, whereby the Customer in one
country
User(s).‖
7. The OSS Agreement defines the expression ―customers‖ and
―end users‖ in the following terms:
―Customer‖ means any person or entity who authorises ... clauses of the OSS Agreement are defined as under:
"SEB" means single end billing, whereby the Customer in one
country
User(s).‖
7. The OSS Agreement defines the expression ―customers‖ and
―end users‖ in the following terms:
―Customer‖ means any person or entity who authorises ... clauses of the OSS Agreement are defined as under:
"SEB" means single end billing, whereby the Customer in one
country
User(s).‖
7. The OSS Agreement defines the expression ―customers‖ and
―end users‖ in the following terms:
―Customer‖ means any person or entity who authorises ... clauses of the OSS Agreement are defined as under:
"SEB" means single end billing, whereby the Customer in one
country
User(s).‖
7. The OSS Agreement defines the expression ―customers‖ and
―end users‖ in the following terms:
―Customer‖ means any person or entity who authorises ... clauses of the OSS Agreement are defined as under:
"SEB" means single end billing, whereby the Customer in one
country