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<h1>2016 Regulations Define Key Terms for Customs Warehousing; Bond Officer, Act, and IT Authority Explained</h1> The Customs Special Warehouse (Custody and Handling of Goods) Regulations, 2016, provides definitions crucial for its application. It specifies that 'Act' refers to the Customs Act, 1962, and defines a 'bond officer' as a customs officer overseeing a warehouse. The 'Controller of Certifying Authorities' is identified as the authority under the Information Technology Act, 2000. It clarifies that terms not defined within the regulations but present in the Act shall have the meanings assigned to them in the Customs Act.