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F: Confusion while reading Section 76 along with Section 73/74

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Home Acts & Rules Customs Regulations Customs (Verification of Identity and Compliance) Regulations, 2021 This
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Regulation 2 - Definitions - Customs (Verification of Identity and Compliance) Regulations, 2021

Extract

..... 2. Definitions.- (1) In these regulations, unless the context otherwise requires,- (a) “Act” means the Customs Act, 1962 (52 of 1962); (b) “Commissioner of Customs” means.- (i) In case of an importer or exporter, the Commissio .....

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Regulation 2 - Definitions - Customs (Verification of Identity and Compliance) Regulations, 2021

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..... ssioner or Assistant Commissioner sub-ordinate to the Commissioner of Customs Note: Any reference to the Commissioner of Customs shall also include a reference to the Principal Commissioner of Customs. (2) The words and expressions used herein and no .....

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Regulation 2 - Definitions - Customs (Verification of Identity and Compliance) Regulations, 2021

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