Customs definition rules clarify meanings of Act, forms and sections under settlement provisions. Rule 2 defines the expressions used in the Customs (Settlement of Cases) Rules, 2007. 'Act' means the Customs Act, 1962; 'Form SC(C)-1' and 'Form SC(C)-2' mean the forms appended to the rules; and 'section' means a section of the Act. Undefined words and expressions take the meanings given in the Customs Act, 1962, unless the context otherwise requires.
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Provisions expressly mentioned in the judgment/order text.
Customs definition rules clarify meanings of Act, forms and sections under settlement provisions.
Rule 2 defines the expressions used in the Customs (Settlement of Cases) Rules, 2007. "Act" means the Customs Act, 1962; "Form SC(C)-1" and "Form SC(C)-2" mean the forms appended to the rules; and "section" means a section of the Act. Undefined words and expressions take the meanings given in the Customs Act, 1962, unless the context otherwise requires.
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