Definition

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ues' means any duty or drawback to be recovered from any person or 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 Assistant Commissioner of Customs or Deputy Commissioner of Customs under clause (c) of sub-section (1) of section 142 of the Act. (iv) '^1[Principal Commissi....