Tuesday, August 17, 2010

Definitions Under Customs By CA Vishal Bhattad Sir

DEFINITIONS UNDER CUSTOMS

Sec 2(1) “Adjudicating authority”

means any authority
competent to pass any order or decision under this Act,
but does not include the Board, Commissioner
(Appeals) or Appellate Tribunal;

Sec 2(2) Assessment

“Assessment” includes
 provisional assessment,
 reassessment and
 any order of assessment in which the duty assessed is nil.

Sec 2(3) Baggage

includes - unaccompanied baggage
but does not include -motor vehicles.

Sec 2(7) Coastal goods

means goods, other than imported goods ,transported in a vessel from
one port in India to another.

Sec 2(9) “Conveyance”

includes a vessel, an aircraft and a vehicle.

Sec 2(11) Customs area

means 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.

Sec 2(14) Dutiable goods

Means
 any goods which are chargeable to duty and
 on which duty has not been paid.

Sec 2(16) Entry

“Entry” in relation to goods
means an entry made in a bill of entry, shipping bill or bill
of export and
includes in the case of goods imported or to be exported by post,
the entry referred to in section 82(label or declaration) or the
entry made under the regulations made under section 84.



Sec 2(18) Export

“Export”, with its grammatical variations and cognate expressions,
means taking out of India to a place outside India.

Sec 2(19) Export goods

“Export goods” means any goods which are to be taken out of India to
a place outside India.

Sec 2(20) Exporter

“Exporter”, in relation to any goods
 at any time between their entry for export and the time when they
are exported,
 includes any owner or any person holding himself out to be the exporter.


Sec 2(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;


Sec 2(22) Goods

“Goods” includes
(a) vessels, aircrafts and vehicles.
(b) stores.
(c) baggage.
(d) currency and negotiable instruments; and
(e) any other kind of movable property.

Sec 2(23) Import

“Import”, with its grammatical variations and cognate expressions,
means bringing into India from a place outside India.

Sec 2(25) Imported goods

 means any goods brought into India from a place outside India but
 does not include goods which have been cleared for home consumption.

Sec 2(26) Importer

“Importer”, in relation to any goods at any time between their
importation and the time when they are cleared for home consumption,
includes any owner or any person holding himself out to be the
importer;

Sec 2(27) “India”
includes the territorial waters of India.

Sec 2(28) Indian customs waters

Means the waters extending into the sea up to the limit of
contiguous zone of India under section 5 of the Territorial Waters,
Continental Shelf, Exclusive Economic Zone and other Maritime Zones
Act, 1976 and
Includes any bay, gulf, harbour, creek or tidal river.

Sec 2(30) Market price

“Market price”, in relation to any goods, means the wholesale price of
the goods in the ordinary course of trade in India.

Sec 2(31) Person in charge

“person-in-charge” means, -
(a) in relation to a vessel, the master of the vessel;
(b) in relation to an aircraft, the commander or pilot-in-charge of
the aircraft;
(c) in 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;


Sec 2(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.

Sec 2(38) Stores

means goods for use in a vessel or aircraft and
includes fuel and spare parts and other articles of equipment,
whether or not for immediate fitting.

Sec 2(39) Smuggling

“Smuggling”, in relation to any goods, means any act or omission
which will render such goods liable to confiscation under section 111
or section 113;

DEFINITION UNDER BAGGAGE RULES, 1998

Rule 2 (iii) Tourist

“Tourist” means
 a person not normally resident in India,
 who enters India for a stay of not more than six months in the
course of any twelve months period
 for legitimate non-immigrant purposes, such as touring, recreation,
sports, health, family reasons, study, religious pilgrimage or
business.

DEFINITIONS UNDER CUSTOMS VALUATION (DETERMINATION OF PRICE OF
IMPORTED GOODS ) RULES, 2007

Rule 2(1) (d) Identical goods

means imported goods
(i) which are same in all respects, including physical
characteristics, quality and reputation as the goods being valued
except for minor differences in appearance that do not affect the
value of the goods;
(ii) Produced in the country in which the goods being valued were produced; and
(iii) Produced by the same person who produced the goods, or where no
such goods are available, goods produced by a different person.
but shall not include imported goods where engineering, development
work, art work, design work, plan or sketch undertaken in India were
completed directly or indirectly by the buyer on these imported goods
free of charge or at a reduced cost for use in connection with the
production and sale for export of these imported goods.

Rule 2(1)(f) Similar goods

means imported goods
(i) Which although not alike in all respects, have like
characteristics and like component materials which enable them to
perform the same functions and to be commercially interchangeable with
the goods being valued having regard to the quality, reputation and
the existence of trade mark;
(ii) produced in the country in which the goods being valued were produced; and
(iii) produced by the same person who produced the goods being valued,
or where no such goods are available, goods produced by a different
person,
but shall not include imported goods where engineering, development
work, art work, design work, plan or sketch undertaken in India were
completed directly or indirectly by the buyer on these imported goods
free of charge or at a reduced cost for use in connection with the
production and sale for export of these imported goods.

Rule 2(2) Related

Persons shall be deemed to be “related” only if
(i) they are officers or directors of one another’s businesses;
(ii) they are legally recognised partners in business;
(iii) they are employer and employee;
(iv) any person directly or indirectly owns, controls or holds 5 per
cent or more of the outstanding voting stock or shares of both of
them;
(v) one of them directly or indirectly controls the other.
(vi) both of them are directly or indirectly controlled by a third person.
(vii) together they directly or indirectly control a third person. or
(viii) they are members of the same family.
Explanation I. - The term “person” also includes legal persons.
Explanation II. - Persons who are associated in the business of one
another in that one is the sole agent or sole distributor or sole
concessionaire, however described, of the other shall be deemed to be
related for the purpose of these rules, if they fall within the
criteria of this sub-rule.





CUSTOMS VALUATION (DETERMINATION OF VALUE OF EXPORT GOODS) RULE, 2007

RULE 2 (1)(A) GOODS OF LIKE KIND AND QUALITY

“goods of like kind and quality” means export goods which are
identical or similar in physical characteristics, quality and
reputation as the goods being valued, and perform the same functions
or are commercially interchangeable with the goods being valued,
produced by the same person or a different person; and

No comments:

Post a Comment