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Meaning of some words

Rajendra S Bhati Mumbai (finance) (150 Points)

01 July 2011

What is meaning of declarant in Central excise ??

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U S Sharma (glidor@gmail.com) (21056 Points)
Replied 01 July 2011

2. Definitions. - In these regulations, unless the context otherwise requires, -

(a) "custodian" means a person approved by the Commissioner of Customs for the purposes of section 45 of the Customs Act, 1962 (52 of 1962);
(b) "declarant" means -

(i) the person incharge of the conveyance in which the goods are imported,or his agent, or
(ii) the person authorised to tranship the goods by the exporter of the goods or by an agent acting on behalf of such exporter;

(c) "transporter" means the Railways, the owner of the vessel, the owner of the aircraft or, as the case may be, the owner of the motor vehicle, in which the goods imported are transported for the purposes of transhipment.