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Section 80HHC in The Income Tax Act, 1961 [Entire Act]

other establishment situate in India, not involving clearance at any customs station as defined in the Customs Act, 1962 ( 52 of 1962 ); ] [ Inserted ... attributable to the transport of the goods or merchandise beyond the customs station as defined in the Customs Act, 1962 ( 52 of 1962 );] [Substituted
Union of India - Section Cites 0 - Cited by 4421

Section 2 in The Customs Act, 1962 [Entire Act]

section 7 to be a customs airport; (11) "customs area" means the area of a customs station [or a warehouse] [Inserted by Notification ... customs station" means any customs port, [customs airport, international courier terminal, foreign post office] [Substituted 'customs airport' by Finance
Union of India - Section Cites 0 - Cited by 994

Section 2 in The Central Sales Tax Act, 1956 [Entire Act]

concern; (ab) "crossing the customs frontiers of India" means crossing in the limits of the area of a customs station in which imported goods ... goods are ordinarily kept before clearance by customs authorities. Explanation .-For the purposes of this clause, "customs station" and "customs authorities" shall have the same
Union of India - Section Cites 0 - Cited by 645

Section 113 in The Customs Act, 1962 [Entire Act]

from any place other than a customs port or a customs airport appointed for the loading of such goods; (b) any goods attempted ... purpose of being exported from a place other than a land customs station or a customs port appointed for the loading of such goods
Union of India - Section Cites 0 - Cited by 730

Section 46 in The Customs Act, 1962 [Entire Act]

examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a public warehouse appointed under section ... aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption
Union of India - Section Cites 0 - Cited by 802

Section 30 in The Customs Act, 1962 [Entire Act]

Section 30 in The Customs Act, 1962 30. Delivery of import manifest or import report. - [(1) The person-in-charge of- (i) a vessel ... import report within twelve hours after its arrival in the customs station, in [such form and manner as may be prescribed] [Substituted 'the prescribed form
Union of India - Section Cites 0 - Cited by 345

Section 41 in The Customs Act, 1962 [Entire Act]

Section 41 in The Customs Act, 1962 41. Delivery of export manifest or export report. (1) The person-in-charge of a conveyance carrying export ... dated 29.3.2018.] shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft
Union of India - Section Cites 0 - Cited by 147
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