Section 2 of Customs Act – Section 2: Definitions

The Customs Act,1962

CHAPTER I: PRELIMINARY

Section 2: 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;
(1A) aircraft has the same meaning as in the Aircraft Act, 1934 (22 of 1934);
(1B) Appellate Tribunal means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129;
assessment means 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 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) or under any other law for the time being in force, with reference to -
1. the tariff classification of such goods as determined in accordance with the provisions of the Customs Tariff Act;
2. the value of such goods as determined in accordance with the provisions of this Act and the Customs Tariff Act;
3. exemption or concession of duty, tax, cess or any other sum, consequent upon any notification issued therefor under this Act or under the Customs Tariff Act or under any other law for the time being in force;
4. the quantity, weight, volume, measurement or other specifics where such duty, tax, cess or any other sum is leviable on the basis of the quantity, weight, volume, measurement or other specifics of such goods;
5. the origin of

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Simplified Act

This section of the Customs Act, 1962 defines various terms used throughout the Act. Here's a simplified explanation of each term:

Adjudicating authority: This is any person or group that can make decisions or orders under this law, except for the Board, Commissioner (Appeals), or Appellate Tribunal.
Aircraft: This term has the same meaning as given in the Aircraft Act, 1934.
Appellate Tribunal: This is a special court that hears appeals related to customs, excise, and service tax, set up under section 129 of the Act.
Assessment: This is the process of figuring out if goods need to be taxed and how much tax should be paid. It includes determining the goods' classification, value, any tax exemptions or discounts, the quantity or size of the goods if the tax is based on these, the origin of the goods, and any other factors that might affect the tax. It also includes provisional, self, and re-assessment, eve

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