Amendment status not verified — confirm the current text below against the official source.
Import and Export ;- Import (except in the phrase "import into India") means to bring into Punjab or Haryana otherwise than across a customs frontier as defined by the Central Government. The definition of the word 'Import' under this Section, though not elaborate but is clear which has to be distinguished from its dictionary meaning. It has also to be kept separate from the meaning of word Export. The word 'Import' shall mean strictly under this Section to bring the excisable goods under this Act into the custom frontiers or Punjab (and Haryana) State as declared by the Central Govt. or by any other competent authority in this behalf. The meaning of export is therefore much wider referring to any State other than Punjab. Import ;- Bringing of excise goods within the custom frontiers of Punjab as declared by the Central Govt. is called import of such goods under the Act. The term import under this Act does not include importing from foreign countries as the excise goods imported from foreign countries are separately and specifically governed and controlled by customs Act by the Central Govt. However as and when such goods will enter into the custom frontiers of these States the Act will apply. The offence of importing opium is an offence constituted by bringing into the territory in question. It does not matter where it was before, provided it was outside the province. The offence is in bringing it in. If the goods once came across the border or the territory in question if they come for and on account of the accused with his consent, let alone by his procurement, the offence of importing is complete. It is not necessary to show that the accused did anything outside the territory. The term import with its usual grammatical changes ordinarily means bringing into India from a place outside India. According to Supreme Court import is bringing something within the municipal limit from beyond its boundaries irrespective of the fact whether the goods, were manufactured within municipal limits and how long remained outside the said limits. To construe the words" Import" or "Export" as meaning' 'bring in or" "take out of or away from to" cover the good in transit, by words imported into or exported from would make rail borne goods passing through a Railway Station within the limits of a municipality liable to tax would lead to confusion, inconvenience and burden on trade; Import is not merely something bring into but comprises something more. Similarly export has reference to take out goods which had become part and parcel of property in local area and will not apply to good in transit. Export. - The term export with its usual grammatical variations ordinarily means to take out of territory to which the Act extends by land, sea or air to any place outside India. Thus export means taking out of India to any place of outside India. The word exp goods which had become part and parcel of the property of a local, apply to goods in transit which are brought into the area only for the purpose of being transported out of it. Possession of opium with the intention of eventually exporting unlawfully does not by itself amount to exporting opium under Section 9 of the opium Act.