Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Customs Rules 2007: Key Definitions Include 'Act' as Customs Act 1962; Amendment Adds Form SC(C)-2 from April 2017.</h1> The Customs (Settlement of Cases) Rules, 2007, define key terms for the application of these rules. 'Act' refers to the Customs Act, 1962. 'Form SC(C)-1' or 'Form SC(C)-2' are specific forms associated with these rules. 'Section' pertains to sections of the Customs Act. Words and expressions not explicitly defined in these rules but defined in the Customs Act are to be understood as per their definitions in the Act. An amendment was made to include Form SC(C)-2, effective from April 12, 2017.