Customs (Finalisation of Provisional Assessment) Regulations, 2025

Regulation 2 Definitions.

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

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

(b) ‘date of assent of the Finance Act, 2025, shall mean the 29^th day of March, of 2025;

(c) ‘documents or information’ shall include the result of chemical or other test.

(2) 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 Act.