customer's grievances in relation to services provided by entities
regulated by RBI. The term 'Customer' has though not been defined
under ... document setting
out certain customer identification procedures required to be followed by
REs. The term 'Customer' is defined under Clause
been vehemently argued that moderate heat has not been defined under the Customs Act or tariff so as to relate it with the intensity/degree ... year 1999. Section 28E(b) of the Customs Act, 1962 defines the expression 'advance ruling' as a written decision
There are as many as 122 customs house stations in
India. One who has been granted Customs Broker License by a
particular Commissionerate can operate ... operation.
10. Regulation 2(d) of the 2018 Regulations defines
Customs Broker as follows:-
“(d) "Customs Broker " means a person
licensed under these
prohibited
relationship unless the custom or usage governing both
parties permits such a marriage.
"... unless the custom or usage
governing each of them permits ... permits a marriage between the two."
14. Section 3(a) defines "custom" as:
"A rule which, having been
continuously and uniformly
M/S Xiaomi Technology India Private ... vs Commissioner Of Customs Air ... on 14 November, 2025
offence...." The expression 'offence' is not
defined in the Customs Act or the Regulation in
question. The expression 'offence ... duties and for the prevention
of smuggling. With that object customs frontiers are
defined, (Ch. I); customs officers are appointed with
certain powers
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
proper for the following reasons:
i) Section 2(33) of the Customs Act defines 'prohibited
goods' which includes any goods import or export ... appeal, we observe
that Section 2(33) of the Customs Act, 1962 defines prohibited
goods as any goods import or export of which is subject
principal activity of the Respondent is
providing Customs House Agent's Service' as
defined under Section 65(35) and Section ... Regulation 2(c) of Customs Brokers
Licensing Regulation, 2013 which defines
customs broker as licensed person authorized to
act as an agent on behalf
Section 146 of the
Customs Act, 1962 (52 of 1962);
(105)(h) to a client, by a custom house agent in relation
to the entry ... Regulation 2(c) of the Customs House Agents Licensing
Regulations, 2004 defines customs house agent as under
:
(c) "Customs House Agent" means
