https://www.taxtmi.com/acts?id=946 Section 2 sets out the core customs definitions covering authorities, assessment, import and export terms, customs stations, goods, conveyances, warehousing, prohibited goods, smuggling, tariff value, and related expressions. It defines important concepts such as adjudicating authority, assessment, beneficial owner, proper officer, importer, exporter, imported goods, export goods, customs area, customs port, customs airport, land customs station, foreign-going vessel or aircraft, dutiable goods, duty, warehouse, and warehoused goods, thereby supplying the terminology used throughout the Act. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 16:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=946 Section 2 sets out the core customs definitions covering authorities, assessment, import and export terms, customs stations, goods, conveyances, warehousing, prohibited goods, smuggling, tariff value, and related expressions. It defines important concepts such as adjudicating authority, assessment, beneficial owner, proper officer, importer, exporter, imported goods, export goods, customs area, customs port, customs airport, land customs station, foreign-going vessel or aircraft, dutiable goods, duty, warehouse, and warehoused goods, thereby supplying the terminology used throughout the Act. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=946