Rule 2 - Definitions - Customs (Settlement of Cases) Rules, 2007

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 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 . --------------- Notes:- 1. Inserted vide Not. 37/2017 - Dated 12-4-2017