law: Custom Act, 1962 
  2.
  
  Definitions. ñ 
  In
  
  this Act, unless the context otherwise requires, - (1) "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;
  (1A)
  
  "aircraft" has the same meaning as in the Aircraft Act, 1934 (22 of
  
  1934);
  (1B)
  
  "Appellate Tribunal" means the Customs, Excise and Gold (Control)
  
  Appellate Tribunal constituted under section 129;
  (2)
  
  "assessment" includes provisional assessment, reassessment and any order
  
  of assessment in which the duty assessed is nil;
  (3)
  
  "baggage" includes unaccompanied baggage but does not include motor
  
  vehicles;
  (4)
  
  "bill of entry" means a bill of entry referred to in section 46;
  (5)
  
  "bill of export" means a bill of export referred to in section 50;
  (6)
  
  "Board" means the Central Board of Excise and Customs constituted
  
  under the Central Boards of Revenue Act, 1963 (54 of 1963);
  (7)
  
  "coastal goods" means goods, other than imported goods, transported in
  
  a vessel from one port in India to another;
  (7A)
  
  "Commissioner (Appeals)" means a person appointed to be a
  
  Commissioner of Customs (Appeals) under sub-section (1) of section 4;
  (8)
  
  "Commissioner of Customs", except for the purposes of Chapter XV, includes
  
  an Additional Commissioner of Customs;
  (9)
  
  "conveyance" includes a vessel, an aircraft and a vehicle;
  (10)
  
  "customs airport" means any airport appointed under clause (a) of
  
  section 7 to be a customs airport;
  (11)
  
  "customs area" means the area of a customs station and includes any
  
  area in which imported goods or export goods are ordinarily kept before
  
  clearance by Customs Authorities;
  (12)
  
  "customs port" means any port appointed under clause (a) of section 7
  
  to be a customs port and includes a place appointed under clause (aa ) of that section to be an inland container depot;
  (13)
  
  "customs station" means any customs port, customs airport or land
  
  customs station;
  (14)
  
  "dutiable goods" means any goods which are chargeable to duty and on
  
  which duty has not been paid;
  (15)
  
  "duty" means a duty of customs leviable 
  
  under this Act;
  (16)
  
  "entry" in relation to goods means an entry made in a bill of entry
  
  shipping bill or bill of export and includes in the case of goods imported or to
  
  be exported by post, the entry referred to in section 82 or the entry made
  
  under the regulations made under section 84;
  (17)
  
  "examination", in relation to any goods, includes measurement and  weighment thereof;
  (18)
  
  "export", with its grammatical variations and cognate expressions
  
  means taking out of India to a place outside India;
  (19)
  
  "export goods" means any goods which are to be taken out of India to
  
  a place outside India;
  (20)
  
  "exporter", in relation to any goods at any time between their entry
  
  for export and the time when they are exported, includes any owner or any
  
  person holding himself out to be the exporter;
  (21)
  
  "foreign-going vessel or aircraft" means any vessel or aircraft for
  
  the time being engaged in the carriage of goods or passengers between any port
  
  or airport in India and any port or airport outside India, whether touching any
  
  intermediate port or airport in India or not, and includes ñ
  ( i ) any naval vessel of a foreign Government
  
  taking part in any naval exercises;
  (ii) any vessel engaged in fishing or any other operations outside the
  
  territorial waters of India;
  (iii) any vessel or aircraft proceeding to a place outside India for any
  
  purpose whatsoever;
  (21A)
  
  "Fund" means the Consumer Welfare Fund established under section 12C
  
  of the Central Excises and Salt Act, 1944 (1 of 1944);
  (22)
  
  "goods" includes ñ
  (a) vessels, aircrafts and vehicles;
  (b) stores;
  (c) baggage;
  (d) currency and negotiable instruments; and
  (e) any other kind of movable property;
  (23)
  
  "import", with its grammatical variations and cognate expressions,
  
  means bringing into India from a place outside India;
  (24)
  
  "import manifest" or "import report" means the manifest or
  
  report required to be delivered under section 30;
  (25)
  
  "imported goods" means any goods brought into India from a place
  
  outside India but does not include goods which have been cleared for home
  
  consumption;
  (26)
  
  "importer", in relation to any goods at any time between their
  
  importation and the time when they are cleared for home consumption, includes
  
  any owner or any person holding himself out to be the importer;
  (27)
  
  "India" includes the territorial waters of India;
  (28)
  
  "Indian customs waters" means the waters extending into the sea up to
  
  the limit of contiguous zone of India under section 5 of the Territorial
  
  Waters, Continental Shelf, Exclusive Economic Zone and Maritime Zones Act, 1976
  
  (80 of 1976) and includes any bay, gulf, harbour, creek or tidal river;
  (29)
  
  "land customs station" means any place appointed under clause(b) of
  
  section 7 to be a land customs station;
  
  
  (30)
  
  "market price", in relation to any goods, means the wholesale price
  
  of the goods in the ordinary course of trade in India;
  (31)
  
  "person-in-charge" means, - 
  (a) in relation to a vessel, the master of the vessel;
  (b) in relation to an aircraft, the commander or pilot-in-charge of the
  
  aircraft;
  (c) in relation to a railway train, the conductor, guard or other person
  
  having the chief direction of the train;
  (d) in relation to any other conveyance, the driver or other
  
  person-in-charge of the conveyance;
  (32)
  
  "prescribed" means prescribed by regulations made under this Act;
  (33)
  
  "prohibited goods" means any goods the import or export of which is
  
  subject to any prohibition under this Act or any other law for the time being
  
  in force but does not include any such goods in respect of which the conditions
  
  subject to which the goods are permitted to be imported or exported have been
  
  complied with;
  (34)
  
  "proper officer", in relation to any functions to be performed under
  
  this Act, means the officer of customs who is assigned those functions by the
  
  Board or the Commissioner of Customs;
  (35)
  
  "regulations" means the regulations made by the Board under any
  
  provision of this Act;
  (36)
  
  "rules" means the rules made by the Central Government under any
  
  provision of this Act;
  (37)
  
  "shipping bill" means a shipping bill referred to in section 50;
  (38)
  
  "stores" means goods for use in a vessel or aircraft and includes
  
  fuel and spare parts and other articles of equipment, whether or not for
  
  immediate fitting;
  (39)
  
  "smuggling", in relation to any goods, means any act or omission
  
  which will render such goods liable to confiscation under section 111 or
  
  section 113;
  (40)
  
  "tariff value", in relation to any goods, means the tariff value
  
  fixed in respect thereof under sub-section (2) of section 14;
  (41)
  
  "value", in relation to any goods, means the value thereof determined
  
  in accordance with the provisions of sub-section (1) of section 14;
  (42)
  
  "vehicle" means conveyance of any kind used on land and includes a
  
  railway vehicle;
  (43)
  
  "warehouse" means a public warehouse appointed under section 57 or a
  
  private warehouse licensed under section 58;
  (44)
  
  "warehoused goods" means goods deposited in a warehouse;
  (45)
  
  "warehousing station" means a place declared as a warehousing station
  
  under section 9.