Regulation 2 - Definitions - Customs Authority for Advance Rulings Regulations, 2021

2. Definitions . - In these regulations, unless the context otherwise requires, - (a) Act means the Customs Act, 1962 (52 of 1962); (b) authorised representative , - (i) in relation to an applicant means an authorised representative as defined in sub-section (2) of section 146A of the Act; (ii) in relation to a Principal Commissioner or Commissioner, means a person - (A) authorised in writing by the Principal Commissioner or Commissioner to act as an authorised representative; or (B) appointed by the Central Government as authorised representative or authorised by the Central Board of Indirect Taxes and Customs to appear, plead and act for the Principal Commissioner or Commissioner in any proceeding before the Authority; (c) petition means any petition of interlocutory, incidental or ancillary nature or representation filed in a pending or disposed of application; (d) Principal Commissioner or Commissioner , in respect of an application, means- (i) the Principal Commissioner or Commissioner of Customs, specified in the application; or 1 [ **** ] (e) Secretary means an officer, not below the rank of Assistant Commissioner of Customs or Assistant Commissioner of Central Tax designated as Secretary by the 2 [ Authority ] ; (f) section means section of the Act; (g) words and expressions used in these regulations and not defined but defined in the Act shall have same meanings respectively assigned to them in the Act. **************** NOTES:- 1. Omitted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, (ii) the Principal Commissioner or Commissioner of Customs designated by the Board in respect of the application; 2. Substituted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, Board