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        Customs

        Rule 2 - Definition

        Customs (Furnishing of Information) Rules, 2017

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        Furnishing of Information definitions set authorised persons, Information-Administrators and receiving authorities for reporting under the Customs regime. Rule 2 defines the authorised person as persons authorised by the classes in the rule's Table, the Information-Administrator as the proper officer specified by the Board to receive information under section 108A of the Customs Act, and the Information Receiving Authority as the authority listed in the Table to accept information; terms not defined in the rules carry the meanings assigned in the Customs Act, 1962.
                      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.

                            Furnishing of Information definitions set authorised persons, Information-Administrators and receiving authorities for reporting under the Customs regime.

                            Rule 2 defines the authorised person as persons authorised by the classes in the rule's Table, the Information-Administrator as the proper officer specified by the Board to receive information under section 108A of the Customs Act, and the Information Receiving Authority as the authority listed in the Table to accept information; terms not defined in the rules carry the meanings assigned in the Customs Act, 1962.


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