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Definitions

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..... nitions. (1) In these regulations, unless the context otherwise requires,- (a) Act means the Customs Act, 1962 (52 of 1962) ; (b) Commissioner of Customs means.- (i) In case of an impo .....

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..... Importer Exporter Code issued by Directorate General of Foreign Trade. (d) proper officer means the Deputy Commissioner or Assistant Commissioner sub-ordinate to the Commissioner of Customs .....

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