Customs Act, 1969

CHAPTER-I

PRELIMINARY

From: 2023-08-01 - To: 0000-00-00 2. Definitions. - In this Act, unless there is anything repugnant in the subject or context:- 5[(a) “adjudicating authority” means any authority competent to pass any order or decision under this Act, but does not include the Board, 6[the Collector (Appeals)] or the Appellate Tribunal;] 7,45[(ai) “advance ruling” means a written decision by the Board or any officer or a committee authorized by the Board, on the request of an applicant for determination of classification, origin or applicability of a particular relief or exemption on goods prior to their importation or exportation, valid for a specified period of time;] 8[(aa) “agent” means a person licensed under section 207 or permitted to transact any business under section 208;” (aaa) “appellate tribunal” means the Customs 36[***] Appellate Tribunal constituted under section 194;] (b) 8a[“appropriate officer”, means the officer of customs to whom such functions have been assigned by or under this Act or the rules made there under;] 9[(bb) “assessment” includes provisional assessment, reassessment and any order or assessment in which the duty assessed is nil; 10[(bba) “audit” means examination of books, records, documents, correspondence, stocks and inventory of goods relating to import, export and other business activities of the persons referred to in section 211, in order to ascertain their liability of duties and taxes and compliance with relevant laws and rules;] (bbb) “baggage” includes unaccompanied baggage but does not include motor vehicles;] 47[(bbc) “bordering and coastal areas” means areas along international borders as notified by the Board; 11[(c) omitted. 12(d) omitted]. (e) 12a[“Board” means the Central Board of Revenue established under the Central Board of Revenue Act, 1924 (IV of 1924), and on the commencement of Federal Board of Revenue Act, 2007, the Federal Board of Revenue established under section 3 thereof;] 13[(ea) "carrier" means the person actually transporting goods or incharge of, or responsible for, the operations of the means of transport or the owner thereof;] (f) “coastal goods” means the goods transported in a vessel from one port in…