Customs definitions clarify Commissioner roles, principal place of business and proper officer for identity and compliance verification. The Regulations incorporate the Customs Act, 1962 for undefined terms and define key terms: Commissioner of Customs by jurisdictional function for importers, exporters and Customs Brokers; principal place of business as the primary address in the Importer Exporter Code; and proper officer as the Deputy Commissioner or Assistant Commissioner subordinate to the Commissioner, with references to Commissioner including the Principal Commissioner.
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.
Customs definitions clarify Commissioner roles, principal place of business and proper officer for identity and compliance verification.
The Regulations incorporate the Customs Act, 1962 for undefined terms and define key terms: Commissioner of Customs by jurisdictional function for importers, exporters and Customs Brokers; principal place of business as the primary address in the Importer Exporter Code; and proper officer as the Deputy Commissioner or Assistant Commissioner subordinate to the Commissioner, with references to Commissioner including the Principal Commissioner.
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