Regulation 2 - Definitions - Customs (Finalisation of Provisional Assessment) Regulations, 2018

2. Definitions . (1) In these regulations, unless the context otherwise requires-- (a) Act means the Customs Act, 1962 (52 of 1962) ; (b) Board means the Central Board of Indirect Taxes and Customs; (c) proper officer means Deputy Commissioner or the Assistant Commissioner of Customs; (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.