Ins. by Act 6 of 2022, s. 86 (w.e.f. 30-3-2022). — LIST OF AMENDING ACTS

9. Ins. by Act 6 of 2022, s. 86 (w.e.f. 30-3-2022). (37) “shipping bill” means a shipping bill referred to in section 50; (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; (39) " 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; (40) "tariff value", in relation to any goods, means the tariff value fixed in respect thereof under sub -section (2) of section 14; (41) "value", in relation to any goods, means the value thereof determined in accordance with the provisions of 1 [sub-section (1) or sub-section (2) of section 14]; (42) “vehicle” means conveyance of any kind used on land and includes a railway vehicle;

Section 9