In these rules, unless the context otherwise requires, -
(a)"Act" means the Customs Act, 1962 (52 of 1962);
(b)" Commissioner of Customs1" includes an Additional Commissioner of Customs1;
(c)"Proper Officer", in relation to any functions to be performed under the Act, means the officer of Customs who is assigned those functions by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), or the Principal Commissioner of Customs or Commissioner of Customs, as the case may be2;
(d)"Section" means a section of the Act.

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Amendment History

12Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1

Designation changed vide s. 50 of the Finance Act, 1995 (22 of 1995).

2

Substituted by Notification No. 56/2014-Cus. (N.T.) , dated 6-8-2014.

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