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....s indicated in Form I, Form II or Form III as the case may be ; (d) "^1[^3[Principal Commissioner or Commissioner, as the case may be] of Customs]" means the ^2[^4[Principal Commissioner or Commissioner, as the case may be] of Customs] as defined in clause (8) of section 2 of the Act ; (e) "Form" means a form appended to these regulations ; (f) "Proper officer" mean....