Legislative power with respect
to the import and export across Customs Frontiers (Entry 41 of
List I) and the duties of Customs including Export Duty ... levy of duties
of customs thereon. Entry 41 covers “trade &
commerce with foreign countries, import and export
across custom frontiers; definition of custom
frontiers
from abroad, stored in the customs ware house and
were not brought to the country across the customs
frontiers. The Sales Tax Officer assessed ... imported from abroad, stored in the
customs warehouse and were not brought to the country across
the customs frontiers. The lower appellate authority allowed
some
Customs Act, 1962 (in
short the ` Customs Act '). According to the said definition, `customs area' is
the area of a customs station ... goods are not cleared from the customs till they are
brought in India by crossing the customs frontiers. When the goods are
lying
issued
under s. 3A of the Sea Customs Act, 1878, the Central
Government defined 1 customs frontiers of India' -is the
boundaries ... Division) had issued a notification, No.
25-Customs, dated April 1, 1950, defining the 'customs
frontiers' of India; but it is not necessary
Customs Act, customs area means any customs port, customs airport or land customs station. According to him, customs airport has been defined in Section ... Customs Act in Section 2(13) which means any customs port, customs airport or land custom station. The boundaries of a "customs airport
goods are not cleared from the
Customs till they are brought in India by crossing the
customs frontiers. When the goods are lying ... within the limits of the customs area and
therefore, the goods lying therein do not cross the customs
frontier and consequently, the importation will continue
title to the goods after the
goods have crossed the customs frontiers of India. Section 5(2)
provides that a sale or purchase of goods ... title to the goods before the goods have
crossed the customs frontiers of India. Section 2(ab) has defined the
expression "crossing the customs
duties of customs including export duties (entry 83 of List I) and also with respect to import and export across customs frontiers and the definition ... Seal Customs Act, 1878, for the levy of customs duties by the officers of the Central Government who are stationed along customs frontiers as defined
title to the goods after the goods have crossed the customs frontiers of India. Section 5(1) has thus two limbs. Under the first limb ... title to the goods after the goods have crossed the customs frontiers of India. Now it is settled law that there can be only
title to the goods before they crossed the customs "barrier" or the customs "frontier". But the Supreme Court has dealt with ... page 537 :
...the customs frontier must be regarded as the same as the frontier of India and this frontier extends along
