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..... (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, .....

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..... e issued by Directorate General of Foreign Trade. (d) "proper officer" means the Deputy Commissioner or Assistant Commissioner sub-ordinate to the Commissioner of Customs Note: Any reference to the .....

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