Amendment status not verified — confirm the current text below against the official source.
(a) Supply of warehoused goods to any person before clearance for home consumption; (b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.] 2[Explanation 1]:- For the purposes of paragraph 2 the term “court” includes District Court, High Court and Supreme Court. 3[Explanation 2.–– For the purposes of paragraph 8, the expression “warehoused goods” shall have the same meaning as assigned to it in the Customs Act, 1962.] 1 Ins. by Act 23 of 2018, s.31 (w.e.f. 1-2-2019) 2 Subs. by Act 23 of 2018, s.31, for the word “Explanation ” (w.e.f. 1-2-2019) 3 Ins. by Act 23 of 2018, s.31 (w.e.f. 1-2-2019)