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Report No. 61

8.6. Expression used in the Customs Act, 1962.-

It may, incidentally, be noted that the Customs Act, 1962, does not use the expression-

(a) customs frontiers', or

(b) 'customs barriers'.

The expression "customs waters" is used in section 115 of that Act. The expression "land frontiers" is used in sections 105 and 109 of the Customs Act, 1962. The expression "customs barriers" has been used in the case-law, including the second Travancore case (as reported in the Supreme Court Reports), and the expression "customs frontiers" also occurs in some of the reported cases under the Central Sales Tax Act.

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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