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

(a). "Act" means the Customs Act, 1962 (52 of 1962);

(b). "due date" means the date specified in rule 5 of these rules;

(c). "eligible importer" means any class of importers notified under proviso to sub section (1) of section 47 of the Act.

(2). Words and expressions used and not defined herein but defined in the Act, shall have the meanings respectively assigned to them in the Act.