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Definitions
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.... (b) "authorised person" means an importer or a person authorised by him who has a valid licence under the Customs Brokers Licensing Regulations, 2013 or any other regulation dealing with the similar matters and it also includes an employee of the Customs broker who has been issued a photo identity card in Form G under the Customs Brokers Licensing Regulations, 2013 or any other regulation d....
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....ystem of Central Board of Indirect Taxes and Customs; (f) "service centre" means the place specified by the Principal Commissioner or the Commissioner of Customs, as the case may be, where the data entry of an electronic integrated declaration, is carried out; (g) "supporting documents" means the documents in the electronic form or otherwise, which are relevant to the assessment ....