CHAPTER I PRELIMINARY SECTION 1.
Short title, extent and commencement. 1 This Act may be called the Customs Act, 1962.
It extends to the whole of India.
It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
SECTION 2. 1
Definitions. In this Act, unless the context otherwise requires.
adjudicating authority means any authority competent to pass any order or decision under this Act, but does not include the Board, Commissioner Appeals or Appellate Tribunal
aircraft has the same meaning as in the Aircraft Act, 1934 22 of 1934
Appellate Tribunal means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129
assessment includes provisional assessment, self-assessment, re-assessment and any order of assessment in which the duty assessed is nil
baggage includes unaccompanied baggage but does not include motor vehicles
bill of entry means a bill of entry referred to in section 46
bill of export means a bill of export referred to in section 50
Board means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act,