Custom Law - 37. page

Imported goods: [Section 2(25)] : “Imported goods” means any goods brought into India from a place outside India but does not include goods which have been cleared for home consumption.

Import: [Section 2(23)] : The term “import” with its grammatical variations and cognate expressions means bringing into India from a place outside India.

Goods: [Section 2(22)] : “Goods‟ includes- (a) vessels, aircrafts and vehicles; (b) stores; (c) baggage; (d) currency and negotiable instruments; (e) any other kind of movable property; Fundamental aspects of […]

Foreign going vessel or aircraft: [Section 2(21)] : “Foreign going vessel or aircraft” means any vessel or aircraft for the time being engaged in the carriage of goods or passengers between […]

Exporter: [Section 2(20)] : “Exporter”, in relation to any goods at any time between their entry for export and the time when they are exported, includes any owner or any person […]

Export goods: [Section 2(19)] : “Export goods” means any goods, which are to be taken out of India to a place outside India.

Export: [Section 2(18)] : The term “export”, with its grammatical variations and cognate expressions, means taking out of India to a place outside India.

Dutiable goods: [Section 2(14)] : “Dutiable goods” mean any goods:- (a) which are chargeable to duty and (b) on which duty has not been paid. In order to be dutiable, […]

Conveyance [Section 2(9)] : “Conveyance” includes:- (a) a vessel (b) an aircraft and (c) a vehicle. As the Customs Act seeks to consolidate the laws relating to levy of duties […]

Coastal goods [Section 2(7)]: “Coastal goods” means goods, other than imported goods, transported in a vessel from one port in India to another .