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...., in relation to any functions to be performed under the Act, means the officer of customs who is assigned those functions by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), or the ^1B[^2[Principal Commissioner or  Commissioner, as  the case may be] of Customs]; (d) "section" means a section of the Act. &nb....