permit
for the passage thereof, to the Land Customs
Officer in-charge of a Land Customs Station
established in land customs area adjoining the
foreign ... Customs Act a customs clearance
permit was necessary for the passage of goods imported or
about to be .exported through the land customs station
Section 2(13) of the Customs Act, customs area means any customs port, customs airport or land customs station. According to him, customs airport ... defined in the Customs Act in Section 2(13) which means any customs port, customs airport or land custom station. The boundaries
other establishment situate in India, not involving clearance at any customs station as defined in the Customs Act, 1962 (52 of 1962);
(b) "export ... India by way of sale or otherwise involving customs clearance at any customs station as defined under the Customs Act, 1962 The beta-cam tape
customs station" means any customs port, customs airport or land customs station".
14. Regulation 4 deals with invitation of applications by the Commissioner ... Section 2(15) of the Customs Act, 1962, which means any customs port, customs airport or land customs station. Accordingly, the clearing agent is only
station being regarded as amounting to crossing the customs frontiers of India. The "customs station" referred to in this definition ... Customs station' means any customs port, customs airport or land customs station". Customs port is defined in that Act in Section
conveyance is not permitted
to load export goods at a customs station unless a BILL OF EXPORT duly
passed by the proper officer has been ... duly exported, i.e.
duly transported beyond India customs frontier and delivered at the
Benapole Customs station at Bangladesh.
49. The subject of drawback
Commissioner of Customs may prohibit any Customs House Agent from working in one or more sections of the Customs Station, if he is satisfied that ... Commissioner of Customs may prohibit any customs House Agent from working in one or more Sections of the Customs Station, if he is satisfied that
Stations and
Custom House Agents, licenced under
the Custom House Agents Licensing
Regulations, 1965 have been
operating in the said Customs
Stations on the basis ... shall be
permitted to operate as Custom
House Agent at the Custom Station
for which the application is made
initially for the period
customs area. - The Principal Commissioner
of Customs or Commissioner of Customs may -
(a) approve proper places in any customs port or customs airport or coastal ... Customs Act ", in short) as meaning "any
customs port, customs airport, international courier terminal, foreign
post office or land customs station
favour of Radha Industries while the goods were still in the
customs station as defined in Section 2(13) of the Customs ... goods, had taken place before the
goods left the customs station, the sale would be in the course of
import. Learned Senior Counsel has referred
