Special Warehouse Licensing Regulations, 2016

Regulation 2. Definitions

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

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

(b) 'applicant' means a person who applies for a licence for a special warehouse under section 58A;

(c) 'section' means section of the Act;

(d) 'special warehouse' means a site or building that is licensed as such by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, under section 58A, wherein dutiable goods may be deposited.

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