Custom Law - 36. page

Warehouse:[Section 2(43)] : “Warehouse” means a public warehouse appointed under section 57 or a private warehouse licensed under section 58.

Vehicle:[Section 2(42)] : “Vehicle” means conveyance of any kind used on land and includes a railway vehicle.

Value: [Section 2(41)] : “Value”, in relation to any goods, means the value thereof determined in accordance with the provisions of sub-section (1) or sub-section (2) of section 14.

Tariff value: [Section 2(40)] : “Tariff value”, in relation to any goods, means the tariff value fixed in respect thereof under sub-section (2) of section 14.

Stores: [Section 2(38)] : “Stores” means goods for use in a vessel or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting. […]

Prohibited Goods: [Section 2(33)] : “Prohibited goods” means any goods the import or export of which is subject to any prohibition under this Act or any other law for the time […]

Person-in-charge: [Section 2(31)] : S.No. In relation to Person-in-charge means 1 vessel the master of the vessel 2 aircraft the commander or the pilot-in-charge of the aircraft 3 railway train […]

Indian customs waters: [Section 2(28)] : “Indian customs waters” means the waters extending into the sea up to the limit of contiguous zone of India (under section 5 of the Territorial […]

India: [Section 2(27)] : “India” includes the territorial waters of India. Meaning and significance of territorial waters of India Territorial waters of India extend to 12 nautical miles into sea […]

Importer: [Section 2(26)] : “Importer”, in relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes any owner or any […]