- In these Regulations, unless the context otherwise requires. -(a)"Act" means the Customs Act, 1962 (52 of 1962);(b)"Board" means the Board as defined in Clause (6) of Section 2 of the Act;(c)"boat note" means the boat note as indicated in Form I, Form II or Form III, as the case may be;(d)[Commissioner of Customs] [Substituted by the Finance Act, 1995, (22 of 1995), Section 50, for the words, 'Collector of Customs'.] means the [Commissioner of Customs] [Substituted by the Finance Act, 1995, (22 of 1995), Section 50, for the words, 'Collector of Customs'.] as defined in Clause (8) of Section 2 of the Act;(e)"form" means a form appended to these regulations;(f)"proper officer" means the officer as defined in Clause 34 of Section 2 of the Act.
