Regulation 2 - Definitions - Customs (Supplementary Notice) Regulations, 2019

2. Definitions . (1) In these regulations, unless the context otherwise requires, - (a) Act means the Customs Act, 1962 (52 of 1962); (b) Board means the Central Board of Indirect Taxes and Customs. (2) The words and expressions used herein and not defined in these regulations but defined in the Act shall have the same meanings respectively assigned to them in the Act.