Definitions clarify that key terms adopt meanings from the Customs Act, fixing officials and statutory reference points. Defines principal terms for the warehouse regulations: Act means the Customs Act; 'bond officer' is the customs officer in charge of a warehouse; 'Controller of Certifying Authorities' denotes the authority under the Information Technology Act; 'section' means a section of the Act. Any term not defined in these regulations takes the meaning assigned in the Customs Act, ensuring terminological and interpretive consistency with the primary statute.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definitions clarify that key terms adopt meanings from the Customs Act, fixing officials and statutory reference points.
Defines principal terms for the warehouse regulations: Act means the Customs Act; "bond officer" is the customs officer in charge of a warehouse; "Controller of Certifying Authorities" denotes the authority under the Information Technology Act; "section" means a section of the Act. Any term not defined in these regulations takes the meaning assigned in the Customs Act, ensuring terminological and interpretive consistency with the primary statute.
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