Section 2 Customs Act 1962 – Definitions.
Section 2 Customs Act 1962 Definitions. 2. In this Act, unless the context otherwise requires,— (1) “adjudicating authority” means any authority competent to pass any order or decision under this Act, but does not include the Board, 1 [Commissioner (Appeals)] or Appellate Tribunal; (1A) “aircraft” has the same meaning as in the Aircraft Act, 1934… Read More »