Customs (Verification of Identity and Compliance) Regulations, 2021

Regulation 2. Definitions

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

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

(b) “Commissioner of Customs” means.-

(i) In case of an importer or exporter, the Commissioner of Customs who has jurisdiction over the customs station where such person engages in import or export activity;
(ii) In case of a Customs Broker, the Commissioner of Customs who has jurisdiction over such person in accordance with the Customs Brokers Licencing Regulations, 2018;

(c) “principal place of business” means the primary address specified in the Importer Exporter Code issued by Directorate General of Foreign Trade.

(d) “proper officer” means the Deputy Commissioner or Assistant Commissioner sub-ordinate to the Commissioner of Customs

Note: Any reference to the Commissioner of Customs shall also include a reference to the Principal Commissioner of Customs.

(2) The words and expressions used herein and not defined, but defined in the Act, shall have the same meaning respectively assigned to them in the Act.