In these Regulations, unless the context otherwise requires - (a) "Customs Officer" includes such officers as are appointed under section 4 of the Customs Act, 1962 (52 of 1962);
(b) "Customs work" means functions to be performed by Customs officers under the Customs Act, 1962 (52 of 1962) or any other law for the time being in force;
(c) "rendering services by Customs officer" means - (i)performance of Customs work by the Customs officer beyond the working hours but within the Customs area; and (ii) performance of Customs work by the Customs officer beyond the Customs area at any time, and includes :- (A) examination of the goods and related functions, (B) loading and unloading of the goods whether generally or specifically, (C) escorting goods from one Customs area to the other, and (D) any other customs work authorised by the Commissioner of Customs;
(d) "Working hours" means the duty hours prescribed by the Commissioner of Customs in his jurisdiction for normal customs work and where different working hours have been prescribed by the said Commissioner for different items of customs work or for different places within his jurisdiction, such working hours.