Regulation 2 - Definitions - Customs (Supplementary Notice) Regulations, 2019

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. (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 Act.