Definitions clarify tribunal appointment scope and reliance on the Act for undefined terms and designation of President. The Rules define Act as the Customs Act, 1962 and President as the President of the Customs, Excise and Service Tax Appellate Tribunal, and state that terms not defined in the Rules shall carry the meanings assigned in the Act, thereby relying on the governing statute to supply any missing definitions.
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Provisions expressly mentioned in the judgment/order text.
Definitions clarify tribunal appointment scope and reliance on the Act for undefined terms and designation of President.
The Rules define Act as the Customs Act, 1962 and President as the President of the Customs, Excise and Service Tax Appellate Tribunal, and state that terms not defined in the Rules shall carry the meanings assigned in the Act, thereby relying on the governing statute to supply any missing definitions.
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