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Rule 2
Definition
In this regulation, unless the subject or context requires otherwise,–
(a) "Act" means the Customs Act, 2064.
(b) "Third country" means foreign countries other than India.
(c) "Assessment Review Committee" means the committee constituted under sub-section (2) of section 61 of the Act.
(d) "Consignor" means the owner of any goods to be exported or imported.