Customs Act

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What is the definition of 'Adjudicating Authority' according to Section 2 of the Customs Act, 1962?

Any authority competent to pass any order or decision under this act, but does not include the Board, Commissioner (appeals) or appellate tribunal

What is the definition of 'Customs Station' according to Section 2 of the Customs Act, 1962?

Any customs port, Customs Airport, international courier terminal, foreign post office or land customs station

What is the definition of 'Assessment' according to Section 2 of the Customs Act, 1962?

Determination of the dutiability of any goods and the amount of duty, tax, cess or any other sum so payable, if any, under this Act or under the Customs Tariff Act, 1975

Do you know the definitions of the terms used in Section 2 of the Customs Act, 1962? Test your knowledge with this quiz! From Adjudicating Authority to Assessment, this quiz covers the definitions of various terms used in the Act. See how well you know the language of customs law and challenge yourself to get a perfect score.

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