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    <title>DRAFT CIRCULAR - Definition of place of import</title>
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    <description>Proposes defining the Place of Import as the location where imported goods reach the land mass of India, or, if consumed before reaching the land mass, the place of consumption, to address the absence of a definition in the proposed New Section of the Customs Act and reduce future disputes.</description>
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      <description>Proposes defining the Place of Import as the location where imported goods reach the land mass of India, or, if consumed before reaching the land mass, the place of consumption, to address the absence of a definition in the proposed New Section of the Customs Act and reduce future disputes.</description>
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