2. Definitions. – In these rules, unless the context otherwise requires, –
(a) “Act” means the Customs Act, 1962 (52 of 1962);
(b) “Form SC(C)-1” means the form appended to these rules;
(c) ‘section’ means section of the Act ;
(d) words and expressions used herein and not defined but defined in the Act , shall have the meanings respectively assigned to them in the Act .