Regulation 2 - Definitions - Shipping Bill (Post export conversion in relation to instrument based scheme) Regulations, 2022

2. Definitions . (1) In these regulations, unless the context otherwise requires, - (a) Act means the Customs Act, 1962 (52 of 1962) ; (b) Conversion means amendment of the declaration made in the shipping bill or bill of export to any other one or more instrument based scheme, after the export goods have been exported. (c) Instrument based scheme means a scheme involving utilization of instrument referred to in explanation 1 to sub-section (1) of section 28AAA of the Act. (d) Jurisdictional Chief Commissioner of Customs means the Principal Chief Commissioner or Chief Commissioner of Customs who has jurisdiction over the Customs station from where the export has taken place. (e) Jurisdictional Commissioner of Customs means the Principal Commissioner or Commissioner of Customs who has jurisdiction over the Customs station from where the export has taken place. (2) Words and expressions used in these regulations and not defined but defined in the Act, shall have the meanings as assigned to them in the Act.