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....nd Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016); (b) "Act" means the Customs Act, 1962 (52 of 1962); (c) "company" means a company as defined in the Companies Act, 2013(18 of 2013); (d) "Customs Broker " means a person licensed under these regulations to act as an agenton behalf of the importer or an exporter for purposes of transaction of any business ....

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.... (i) "H card holder" means a person who has not passed the examination referred to in regulation 13 and has been issued a photo identity card in Form H; (j) "PAN" is the Permanent Account Number issued under section 139A of the Income Tax Act, 1961(43 of 1961); (k) "GSTIN" means a 15 digit state-wise PAN- based Goods and Services Tax Identification Number assigned at the....