Rule 2 - Definitions - Customs (Publication of Names) Rules, 1975

2. Definitions. - In these rules, unless the context otherwise requires, - (a) Act means the Customs Act, 1962 (52 of 1962); (b) 1 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] includes an [Additional Commissioner of Customs]; (c) Proper Officer , in relation to any functions to be performed under the Act, means the officer of Customs who is assigned those functions by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), or the 1 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be]; (d) Section means a section of the Act. ---------------- Notes:- 1. Substituted vide Not. 56/2014 - Dated 6-8-2014