Definitions
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....ns.- In these regulations, unless the context otherwise requires,- (a) "custodian" means a person approved by the ^1[Principal Commissioner or Commissioner, as the case may b....
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....e owner of the vessel, the owner of the aircraft or, as the case may be, the owner of the motor vehicle, in which the goods imported are transported for the purposes of transhipment. &nbs....


TaxTMI
TaxTMI