Definitions.

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..... ional transportation of time-sensitive documents or goods on door-to-door delivery basis and is registered in this behalf by a 2 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] in charge of a Customs airport; (c) Customs airport means the airport declared by the Board as Customs airport under sub-regulation (1) of regulation 2 of these regulations; .....

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..... ommunication networking facility provided from the computer system of the Authorised Courier; (f) Form means the Form appended to these regulations; (g) gifts means any bonafide gifts of articles for personal use of a value not exceeding twenty five thousand rupees per consignment in case of export goods and ten thousand rupees per consignment in case of imported goods, which are not sub .....

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..... pal Commissioner of Customs or Commissioner of Customs, as the case may be] where data entry, for the purpose of lodgement of declaration or submission of any information, is carried out; 3 [ (j) Goods and Services Tax Identification Number (GSTIN) means the number assigned under rule 3 of the Goods and Services Tax Registration Rules, 2017 ] (2) The words used and not defined in these .....

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