Definitions in Customs settlement rules define key terms and identify the Act, prescribed form, Commission and officers. Definitions specify that the Act means the Customs Act, 1962; Form SC(C)-1 is the appended prescribed form; Settlement Commission is the Customs and Central Excise Settlement Commission constituted under the Central Excise Act, 1944; and Officer of Customs denotes an officer of Customs as referred to in the Act, thereby identifying the statutory basis, parties and formality for settlement proceedings.