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        Customs

        Regulation 2 - Definitions

        Customs (Finalisation Of Provisional Assessment) Regulations, 2025

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        Definitions in customs regulations clarify 'documents or information' to include test results and Act reference. Definitions govern interpretation for finalisation of provisional assessment: Act means the Customs Act, 1962; undefined terms derive meaning from that Act; the date of assent of the Finance Act, 2025 is specified; and 'documents or information' includes results of chemical or other tests.
                      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.

                            Definitions in customs regulations clarify 'documents or information' to include test results and Act reference.

                            Definitions govern interpretation for finalisation of provisional assessment: Act means the Customs Act, 1962; undefined terms derive meaning from that Act; the date of assent of the Finance Act, 2025 is specified; and "documents or information" includes results of chemical or other tests.


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