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customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities. Explanation ... IMPORT OR EXPORT. CHAPTER II FORMULATION OF PRINCIPLES FOR DETERMINING WHEN A SALE OR PURCHASE OF GOODS TAKES PLACE
Central Government Act
take place in the course of the export of the goods out of the territory of India only ... goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also
Central Government Act
section (1), profits derived from the export of goods or merchandise out of India shall be the amount which bears ... direct costs" means costs directly attributable to the trading goods exported out of India including the purchase price of such
Central Government Act
includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities;
(12) customs ... India to a place outside India;
(19) " export goods" means any goods which are to be taken out of India
Central Government Act
goods are, ordinarily sold, or offered for sale, for delivery at the time and place of importation or exportation ... tariff values for any class of imported goods or export goods, having regard to the trend of value of such
Central Government Act
Power to prohibit importation or exportation of goods.
(1) If the Central Government is satisfied that it is necessary ... specified in the notification, the import or export of goods of any specified description.
(2) The purposes referred
Central Government Act
Customs Act, 1962
114. Penalty for attempt to export goods improperly, etc. Any person who in relation to any goods
Central Government Act
holding an
enquiry, that the declared value of the goods exported is
higher than the real value of the goods ... full F.O.B. value of t,he goods
exported, but for a reduced amount. In doing so, the
Textile
Supreme Court of India
goods attempted to be improperly exported, etc. The following export goods shall be liable to confiscation
(a) any goods attempted ... under clause (c) of section 7 for, the export of such goods;
(c) any dutiable Or prohibited goods brought near
Central Government Act
export 'prohibited goods'? and
(B) Whether, while exporting the goods, exporter has to give value
of the goods as provided ... goods attempted to be improperly exported
etc.-- The following export goods shall be liable to confiscation:--
(d) any goods attempted
Supreme Court of India
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