Definitions.
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....ational transportation of time-sensitive documents or goods on door-to-door delivery basis and is registered in this behalf by a ^2[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] in charge of a Customs airport; (c) "Customs airport" means the airport declared by the Board as Customs airport under sub-regulation (1) of regulation 2 of these regulations; &n....
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....ntre or through the data communication networking facility provided from the computer system of the Authorised Courier; (f) "Form" means the Form appended to these regulations; (g) "gifts" means any bonafide gifts of articles for personal use of a value not exceeding twenty five thousand rupees per consignment in case of export goods and ten thousand rupees per consignment in case of importe....
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....p; (i) "service centre" means the place specified by the ^2[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] where data entry, for the purpose of lodgement of declaration or submission of any information, is carried out; ^3[ (j) "Goods and Services Tax Identification Number" (GSTIN) means the number assigned under rule 3 of the Goods and Services Tax Re....
TaxTMI