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 .