Customs (Electronic Cash Ledger) Regulations, 2022

Regulation 2. Definitions

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

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

(b) “authorised bank” means a bank or a branch of a bank authorised by the Government to collect duty or any other amount payable under the Act ;

(c) “electronic cash ledger” means the ledger in the customs automated system relating to a person who deposits the amount in the said ledger in accordance with section 51A of the Act;

(d) “Form” means a form appended to these regulations;

(e) “Jurisdictional Commissioner of Customs” means the Commissioner having jurisdiction over the customs station where the person intends to make payment.

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