Rule 2 – Definitions – Customs (Publication of Names) Rules, 1975

Customs (Publication of Names) Rules, 1975

2.  Definitions. — In these rules, unless the context otherwise requires, —

(a) “Act” means the Customs Act, 1962 (52 of 1962);

(b) “[Commissioner of Customs]” includes an [Additional Commissioner of Customs];

(c) “Proper Officer”, in relation to any functions to be performed under the Act, means the officer of Customs who is assigned those functions by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), or the [Commissioner of Customs];

(d) “Section” means a section of the Act.