Definitions

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..... sidies, Benefits and Services) Act, 2016 (18 of 2016); (b) Act means the Customs Act, 1962 (52 of 1962) ; (c) company means a company as defined in the Companies Act, 2013(18 of 2013) ; (d) Customs Broker means a person licensed under these regulations to act as an agenton behalf of the importer or an exporter for purposes of transaction of any business relating to the entry or d .....

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..... ot passed the examination referred to in regulation 13 and has been issued a photo identity card in Form H; (j) PAN is the Permanent Account Number issued under section 139A of the Income Tax Act, 1961(43 of 1961); (k) GSTIN means a 15 digit state-wise PAN- based Goods and Services Tax Identification Number assigned at the time of issue of Goods and Services Tax registration certific .....

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