TMI BlogExport of goods or not - supply of sunglasses from the retail outlet of the applicant at Terminal-3, IGI...Export of goods or not - supply of sunglasses from the retail outlet of the applicant at Terminal-3, IGI Airport (International Departure), New Delhi, to outbound international passengers against the international boarding pass - On going through the definition of “customs frontiers of India” under s2(4) of the IGST Act, 2017, we find that it has reference to the “customs area” as defined in section 2 of the Customs Act, 1962. In terms of s2(11) of the Customs Act, 1962 “customs area” means the ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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