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of <h1>Key Definitions in Boat Notes Regulations, 1976: Customs Act, Forms, and Proper Officer Explained</h1> In the Boat Notes Regulations, 1976, several key definitions are provided. 'Act' refers to the Customs Act, 1962. 'Board' is as defined in section 2(6) of the Act. 'Boat Note' corresponds to specific forms indicated in the regulations. The term 'Principal Commissioner of Customs or Commissioner of Customs' aligns with section 2(8) of the Act. 'Form' refers to forms attached to these regulations, and 'Proper officer' is defined in section 2(34) of the Act. These definitions are integral to the interpretation and application of the Boat Notes Regulations.
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