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..... on express door to door delivery basis and is registered in this behalf by a 1[Principal Commissioner of Customs or Commissioner of Customs, as the case may be]; (b) "documents" include any message, information or data recorded on paper, cards or photographs and of no commercial value which is for the time being not liable to any Customs duty or subject to any prohibition or restrictio .....

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..... ransfer of foreign exchange is involved; (da) "Form" means Form appended to these regulations; 2[(db) "Goods and Services Tax Identification Number" (GSTIN) means the number assigned under rule 3 of the Goods and Services Tax Registration Rules, 2017; ] (e) the words used and not defined in these Regulations but defined in the Customs Act, 1962 (52 of 1962) shall have the meanings res .....

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