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....2. Definitions.- (1) In these regulations, unless the context otherwise requires,- (a) "Act" means the Customs Act, 1962 (52 of 1962); (b) "Commissioner of Customs" means.- ....

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....he primary address specified in the Importer Exporter Code issued by Directorate General of Foreign Trade. (d) "proper officer" means the Deputy Commissioner or Assistant Commissioner sub-ord....

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