Definition of section as a provision of the Customs Act clarifies terminology in the Notified Goods prevention rules. The rules define 'section' to mean a section of the Customs Act, 1962, directing that references to sections within the Notified Goods (Prevention of Illegal Import) Rules be construed by reference to the statutory provisions and organizational structure of the Customs Act, thereby aligning rule interpretation and application with the Act's terminology and framework for import control.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definition of section as a provision of the Customs Act clarifies terminology in the Notified Goods prevention rules.
The rules define "section" to mean a section of the Customs Act, 1962, directing that references to sections within the Notified Goods (Prevention of Illegal Import) Rules be construed by reference to the statutory provisions and organizational structure of the Customs Act, thereby aligning rule interpretation and application with the Act's terminology and framework for import control.
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