Definition

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.... any interest or penalty payable by any person under the Act and has not been paid ; (iii) 'Certificate' means the certificate required to be issued by an ^2[Assistant Commissioner of Customs or Deputy Commissioner of Customs] under clause (c) of sub-section (1) of Section 142 of the Act ; (iv) 'Commissioner' means any person appointed as ^3[Principal Commiss....

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.... (vii) Other words or terms used in these rules shall have the same meaning assigned to them under the Act;     *************** NOTES:- 1.  Substituted vide Notification No. 67/97-Cus. (N.T.) dated 11-12-1997 w.e.f. 11-12-1997 before it was read as, "(v) 'Proper Officer' means an officer subordinate to the Commissioner who ....