Rule 2. Definitions

Official text

Rule 2. 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)-2 " 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.