Pre-notice consultation regulations, 2018

Regulation 2. Definitions

In these regulations, unless the context otherwise requires,-

(a) “Act” means the Customs Act, 1962 (52 of 1962);
(b) “consultation” means communication of the grounds known to the proper officer for issuance of notice to the person chargeable with duty or interest in order to elicit the response of the person and consideration of the representation of the said person;
(c) “ notice” means a show cause notice referred to in sub-section (1) of section 28 of the Act.