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        Annexure - EXTRACT FROM THE CUSTOMS ACT, 1962 (52 OF 1962)

        Taxation Laws (Amendment) Bill, 2017
        Annexure Annexure
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        Customs area defined as the customs station area where imported or export goods are ordinarily kept before clearance. The provision defines the Customs area as the area of a customs station and includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities.
                          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.

                                Customs area defined as the customs station area where imported or export goods are ordinarily kept before clearance.

                                The provision defines the Customs area as the area of a customs station and includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities.


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