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Section 2: Definitions

Customs (Finalisation of Provisional Assessment) Regulations, 2018Central Regulations · 1962

(1) In these regulations, unless the context otherwise requires--

(a) ‘Act’ means the Customs Act, 1962 (52 of 1962);

(b) ‘Board’ means the Central Board of Indirect Taxes and Customs;

(c) ‘proper officer’ means Deputy Commissioner or the Assistant Commissioner of Customs;

(2) The words and expressions used herein and not defined in these regulations but defined in the Act shall have the same meanings respectively assigned to them in the said Act.

Where this provision sits

ActCustoms (Finalisation of Provisional Assessment) Regulations, 2018
Section2
Marginal noteDefinitions
JurisdictionCentral
StatusIn force as published by the source

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