Section 2, Sugar Development Fund Act, 1982 [S1S-5RN]
As at 7 September 2026. In force from 7 August 1982.
2. Definitions.—In this Act, unless the context otherwise requires,— (a) "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (b) "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner; (c) "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property; (d) "import" with its grammatical variations and cognate expressions, means bringing into India from a place outside India; (e) "warehouse" means a public warehouse licensed under section 57 or a private warehouse licensed under section 58 of the Customs Act, 1962 (52 of 1962); (f) "assessment" includes provisional assessment, self-assessment, re-assessment and any assessment in which the duty assessed is nil; (g) "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly; (h) "prescribed" means prescribed by rules made under this Act.
Defined terms in this text (6)
assessment: Section 2, Sugar Development Fund Act, 1982 [S1S5RN] (In this Act, unless the context otherwise requires,—): "assessment" includes provisional assessment, self-assessment, re-assessment and any assessment in which the duty assessed is nil
assessment: 7 more definitions.
Board: Section 2, Sugar Development Fund Act, 1982 [S1S5RN] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
goods: Section 2, Sugar Development Fund Act, 1982 [S1S5RN] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property
goods: 38 more definitions.
import: Section 2, Sugar Development Fund Act, 1982 [S1S5RN] (In this Act, unless the context otherwise requires,—): "import" with its grammatical variations and cognate expressions, means bringing into India from a place outside India
import: 34 more definitions.
proper officer: Section 2, Sugar Development Fund Act, 1982 [S1S5RN] (In this Act, unless the context otherwise requires,—): "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner
proper officer: 21 more definitions.
warehouse: Section 2, Sugar Development Fund Act, 1982 [S1S5RN] (In this Act, unless the context otherwise requires,—): "warehouse" means a public warehouse licensed under section 57 or a private warehouse licensed under section 58 of the Customs Act, 1962 (52 of 1962)
warehouse: 11 more definitions.
Made under this section, or naming it (0)
none
Cited by (0)
none
Not held (1)
"section 58 of the Customs Act, 1962"
Duties published under this section (0)
none