Regulation 2 - Definitions - Boat Notes Regulations, 1976

2. Definitions. - In these regulations, unless the context otherwise requires, - (a) Act means the Customs Act, 1962 (52 of 1962); (b) Board means the Board as defined in clause (6) of section 2 of the Act; (c) Boat Note means the Boat Note as indicated in Form I, Form II or Form III, [See Forms 79, 80 81 in Part 5], as the case may be; (d) 1 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] means the 1 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] as defined in clause (8) of section 2 of the Act; (e) Form means a form appended to these regulations; (f) Proper officer means the officer as defined in clause (34) of section 2 of the Act. ---------------- Notes:- 1. Substituted vide Not. 56/2014 - Dated 6-8-2014