Roop's Law Assist
Waitlist

Section 1

[(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;]

Back to ActAct Subordinates
1 [(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 to in section 46; (5) “bill of export” means a bill of export referred to in section 50; (6) "Board" means the 2 [ 3 [Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)]; (7) "coastal goods" means goods, other than imported goods, transported in a vessel from one port in India to another;