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” 1[ or Form SC (C)-2 ] means the form appended to these rules;

(c) ‘section’ means the 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.


1. Inserted vide Not. 37/2017 – Dated 12/4/2017