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        F. Acts / Amendment Acts

        Section 2 - Amendment of section 2.

        Taxation Laws (Amendment) Act, 2017
        Chapter I
        CUSTOMS

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        Customs definition amendment expands scope to include warehouses, extending territorial reference in customs law and compliance implications. The amendment inserts the words 'or a warehouse' after the words 'the area of a Customs station' in clause (11) of section 2 of the Customs Act, 1962, thereby expanding the statutory territorial reference to include warehouses within the defined scope.
                          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 definition amendment expands scope to include warehouses, extending territorial reference in customs law and compliance implications.

                                The amendment inserts the words "or a warehouse" after the words "the area of a Customs station" in clause (11) of section 2 of the Customs Act, 1962, thereby expanding the statutory territorial reference to include warehouses within the defined scope.


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