Section 2: Definitions

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

(a) “Act” means the Customs Act,1962 (52 of 1962);

(b) “applicant” means a person who applies for a licence for a private warehouse under section 58;

(c) “private warehouse” means a site or building that is licensed as such by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, under section 58 wherein dutiable goods imported by or on behalf of the licensee may be deposited;

(d) “section” means section of the Act.

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