Ins. by Act 40 of 1991, s. 9 (w.e.f. 20-9-1991). — LIST OF AMENDING ACTS

5. Ins. by Act 40 of 1991, s. 9 (w.e.f. 20-9-1991). (e) any other kind of movable property; (23) "import", with its grammatical variations and cognate expressions, means bringing into India from a place outside India; (24) " 1 [arrival manifest or import manifest]" or "import report" means the manifest or report required to be delivered under section 30; (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; (26) "importer", in relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes 2 [any owner, beneficial owner] or any person holding himself out to be the importer; (27) “India” includes the territorial waters of India; (28) "Indian Customs Waters" means the 3 [waters extending into the sea up to the limit of 4 [Exclusive Economic zone under section 7] of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976),] and includes any bay, gulf, harbour, creek or tidal river;

Section 5