In these rules, unless the context otherwise requires, -

(a) "Act"

means the Customs Act, 1962 (52 of 1962);

(b) "Form SC(C)-1 or Form SC (C)-2"

means the form appended to these rules;

(c) ''section''

means section of the Act;

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