Settlement of Cases Rules, 2007 Rule 2 — Definitions
Settlement of Cases Rules, 2007 · Definitions
In these rules, unless the context otherwise requires, -
(a)"Act" means the Customs Act, 1962 (52 of 1962);
(b)"Form SC(C)-1 or Form SC(C)-21" means the form appended to these rules;
(c)'section' means section of the Act;
(d)words and expressions used herein and not defined but defined in the Act, shall have the meanings respectively assigned to them in the Act.
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Amendment History
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1
Inserted by Notification No. 37/2017-Cus. (N.T.) , dated 12-4-2017.