Customs (Finalisation of Provisional Assessment) Regulations, 2018

Regulation 2. Definitions

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

(a) 'Act' means the Customs Act, 1962 (52 of 1962);
(b) 'Board' means the Central Board of Indirect Taxes and Customs;
(c) 'proper officer' means Deputy Commissioner or the Assistant Commissioner of Customs;

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