(1) In these rules, unless the context otherwise requires, -

(a). "authorised person" means any person authorised by the class of person referred to in column (2) of the Table given in rule 3;

(b). "Information-Administrator" means the proper officer specified by the Board for purposes of receipt of the information under section I08A of the Customs Act. 1962 from the authorised person:

(c). "Information Receiving Authority" means an authority referred to in column (4) of the 'Table as given in rule 3 to receive the information from the class of person referred to in column (2) of the said Fable.

(2) Words and expressions used herein and not defined in these rules but defined in the Customs Act. 1962 (52 of 1962) shall have the meaning respectively assigned to them in the Customs Act. 1962.