with respect to duties of customs including export duties am also with respect to import and export across customs frontiers and the definition of customs ... Customs Act, 1878, for the levy of customs duties by the officers of the Central Government who are stationed along the customs frontiers as defined
customs station' and 'customs authorities' shall have the same meanings as in the Customs Act, 1962 ."
7. The customs frontier ... customs station in which the goods are stored, crossing of such station being regarded as amounting to crossing the customs frontiers of India
Trade and commerce with foreign countries; import and export across customs frontiers; definition of customs frontiers". Entry 83 refers to "duties of customs ... doubt, happened for the first time when the ship crossed the Customs frontiers of the Bombay Port and berthed therein. To a question
title to the goods after the goods have crossed the customs frontiers of India.
11. In view of the tests prescribed by this sub-section ... title to the goods after the goods had crossed the customs frontiers of India ? If the answer to either of these questions
contention that
the goods remained their property till these crossed the customs frontier
and therefore held that the sellers were not entitled to the benefit ... purpose of extort to
a foreign country crossed the customs frontier the sale has taken place "in
the course of export
title to the goods after the goods have crossed the customs frontiers of India." Sub-section (2) relates to import and need ... purpose of export to a foreign country, crossed the customs frontier, the sale is said to have taken place 'in the course of export
India does not commence or terminate until the goods cross the customs frontier. It is, However, to be noted that the question of imposing sales ... that, the customs frontier must
he regarded as the same as the frontier of India and
its frontier extends along the sea to a width
title to the goods after the goods had crossed the customs frontiers of India. The attempt of the learned counsel was to make out that ... title to the goods after the goods had left the Indian customs frontiers on their way to Iran.
7. There are two cardinal objections
stipulation took place after the goods had crossed the customs frontiers of India, it was the assessee who made the export of the goods ... delivery took place after crossing by the goods of the customs frontiers, it was the assessee who exported the goods. According to the learned counsel
JUDGMENT
the duty free shops which are not within the customs frontiers
of India. The decision of the Karnataka High Court in the case
