Rule 2. Definition

In these rules, unless the context otherwise requires -

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

(ii) 'Government dues' means any duty or drawback to be recovered from any person or any interest or penalty payable by any person under the Act and has not been paid;

(iii) 'Certificate' means the certificate required to be issued by an Assistant Commissioner of Customs or Deputy Commissioner of Customs under clause (c) of sub-section (1) of section 142 of the Act;

(iv) 'Commissioner' means any person appointed as Commissioner of Customs or Commissioner of Central Excise under the Act;

(v) 'Proper Officer' means an officer subordinate to the Commissioner and not below the rank of Assistant Commissioner of Customs or Assistant Commissioner of Customs and Central Excise, who is authorised by the Commissioner for the purpose of attachment and sale of defaulter's property and for realising the amount mentioned in the certificate;

(vi) 'Defaulter' means any person from whom government dues are recoverable under the Act;

(vii) Other words or terms used in these rules shall have the same meaning assigned to them under the Act.