Customs definitions clarify warehouse custody roles and statutory cross references under special warehouse regulations, affecting compliance obligations. Definitions in the Special Warehouse Regulations designate the Act as the Customs Act, 1962; define bond officer as the customs officer in charge of a warehouse; and define Controller of Certifying Authorities by reference to the Information Technology Act, 2000. Terms not defined in the Regulations adopt the meanings assigned in the Customs Act, ensuring statutory alignment for custody, handling, and administrative roles under the Regulations.
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.
Customs definitions clarify warehouse custody roles and statutory cross references under special warehouse regulations, affecting compliance obligations.
Definitions in the Special Warehouse Regulations designate the Act as the Customs Act, 1962; define bond officer as the customs officer in charge of a warehouse; and define Controller of Certifying Authorities by reference to the Information Technology Act, 2000. Terms not defined in the Regulations adopt the meanings assigned in the Customs Act, ensuring statutory alignment for custody, handling, and administrative roles under the Regulations.
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