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Regulation 2 - Definitions - Customs Brokers Licensing Regulations, 2018Extract 2. Definitions. -(1)In these regulations, unless the context otherwise requires, (a) Aadhaar number means an identification number issued to an individual under subsection (3) of section 3 of The Aadhaar(Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016); (b) Act means the Customs Act, 1962 (52 of 1962) ; (c) company means a company as defined in the Companies Act, 2013(18 of 2013) ; (d) Customs Broker means a person licensed under these regulations to act as an agenton behalf of the importer or an exporter for purposes of transaction of any business relating to the entry or departure of conveyances or the import or export of goods at any Customs Station including audit; (e) firm , firm name , partner and partnership shall have the same meanings respectively assigned to them in the Indian Partnership Act, 1932 (9 of 1932), but the expression partner shall also include any person who, being a minor, has been admitted to the benefits of partnership; (f) Form means the form appended to these regulations; (g) F card holder means a person who has passed the examination referred to in regulation 6 and has been issued a photo identity card in Form F; (h) G card holder means a person who has passed the examination referred to in regulation 13 and has been issued a photo identity card in Form G; (i) H card holder means a person who has not passed the examination referred to in regulation 13 and has been issued a photo identity card in Form H; (j) PAN is the Permanent Account Number issued under section 139A of the Income Tax Act, 1961(43 of 1961); (k) GSTIN means a 15 digit state-wise PAN- based Goods and Services Tax Identification Number assigned at the time of issue of Goods and Services Tax registration certificate. (l) section means a section of the Act. (2) The words and expressions used herein and not defined in these regulations but defined in the Act shall have the same meanings respectively assigned to them in the said Act.
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