TaxTMI 
TaxTMI 
Definitions.
X X X X Extracts X X X X
X X X X Extracts X X X X
....n of duty, tax, cess or any other sum, consequent upon any notification issued therefor under this Act or under the Customs Tariff Act or under any other law for the time being in force; (d) the quantity, weight, volume, measurement or other specifics where such duty, tax, cess or any other sum is leviable on the basis of the quantity, weight, volume, measurement or other specifics of such goods; (e) the origin of such goods determined in accordance with the provisions of the Customs Tariff Act or the rules made thereunder, if the amount of duty, tax, cess or any other sum is affected by the origin of such goods; (f) any other specific factor which affects the duty, tax, cess or any other sum payable on such goods, and includes provisional assessment, self-assessment, re-assessment and any assessment in which the duty assessed is nil;] (3) "baggage" includes unaccompanied baggage but does not include motor vehicles; ^19[(3A) "beneficial owner" means any person on whose behalf the goods are being imported or exported or who exercises effective control over the goods being imported or exported;] (4) "bill of entry" means a bill of entry referred....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted, Includes ^22[any owner, beneficial owner] or any person holding himself out to be the exporter; ^23[(20A) "foreign post office" means any post office appointed under clause (e) of sub-section (1) of section 7 to be a foreign post office;] (21) "foreign-going vessel or aircraft" means any vessel or aircraft for the time being engaged in the carriage of goods or passengers between any port or airport in India and any port or airport outside India, whether touching any intermediate port or airport in India or not, and includes- (i) any naval vessel of a foreign Government taking part in any naval exercises; (ii) any vessel engaged in fishing or any other operations outside the territorial waters of India; (iii) any vessel or aircraft proceeding to a place outside India for any purpose whatsoever; ^6[(21A) "Fund" means the Consumer Welfare Fund established under section 12C of the Central Excises and Salt Act, 1944 (1 of 1944);] (22) "goods" includes- (a) vessels, aircrafts and vehicles; (b) stores; (c) baggage; (d) currency and negotiable instruments; and (e) any other kind of moveable proper....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n relation to a railway train, the conductor, guard or other person having the chief direction of the train; (d) in relation to any other conveyance, the driver or other person-in-charge of the conveyance; (32) "prescribed" means prescribed by regulations made under this Act; (33) "prohibited goods" means any goods the import or export of which is subject to any prohibition under this Act or any other law for the time being in force but does not include any such goods in respect of which the conditions subject to which the goods are permitted to be imported or exported have been complied with; (34) "proper officer", in relation to any functions to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the ^16[Principal Commissioner of Customs or Commissioner of Customs] ^34[under section 5]; (35) "regulations" means the regulations made by the Board under any provision of this Act; (36) "rules" means the rules made by the Central Government under any provision of this Act; (37) "shipping bill" means a shipping bill referred to in section 50; (38) "stores" means goods for use in a vessel or aircraf....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Finance Act, 1995 w.e.f. 26-05-1995 before it was read as, "Collector of Customs" 8. Substituted vide Section 51 of the Finance Act, 1995 w.e.f. 26-05-1995 before it was read as, "Collector (Appeals)" 9. Substituted vide Section 51 of the Finance Act, 1995 w.e.f. 26-05-1995 before it was read as, "^4[(7A) "Collector (Appeals)" means a person appointed to be a Collector of Customs (Appeals) under sub-section (1) of section 4;] (8) "Collector of Customs" includes an Additional Collector of Customs;" 10. Substituted vide Section 104 of the Finance Act, 2003 w.e.f. 14-05-2003 before it was read as, "Gold (Control)" 11. Inserted vide Section 30 readwith Schedule of the National Tax Tribunal Act, 2005. This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 the Madras Bar Association Vs Union of India 12. Substituted vide Section 94 of the Finance Act, 2007 w.e.f. 10-10-2007 (Notified vide Notification No. G.S.R. 591 (E) dated 13-07-2009) ....