Customs regulatory definitions adopt statutory meanings for undefined terms and identify the governing Act and Board. Definitions under the Customs (Supplementary Notice) Regulations, 2019 define "Act" as the Customs Act, 1962 and "Board" as the Central Board of Indirect ... Summary
Customs regulatory definitions adopt statutory meanings for undefined terms and identify the governing Act and Board.
Definitions under the Customs (Supplementary Notice) Regulations, 2019 define "Act" as the Customs Act, 1962 and "Board" as the Central Board of Indirect Taxes and Customs. Terms not defined in the Regulations adopt the meanings assigned under the Customs Act, 1962.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.