TMI BlogDefinitions.X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) Assistant Commissioner means the Assistant Commissioner of Customs or the Assistant Commissioner of Central Excise or the Assistant Commissioner of Service Tax, as the case may be; (c) Commissioner means the Commissioner of Customs or the Commissioner of Central Excise or the Commissioner of Service Tax, as the case may be; (d) declarant means any person who makes a declaration u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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