customs Act,1962:-
1. Short title, extent and commencement
(1) This Act may be called the Customs Act, 1962.

1[(2) It extends to the whole of India.]

(3) It shall come into force on such date2 as the Central Government may, by notification in the Official Gazette, appoint.

2. Definitions
In this Act, unless the context otherwise requires-

3[(1) "adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Board, Commissioner (Appeals) or Appellate Tribunal;

(1A) "aircraft" has the same meaning as in the Aircraft Act, 1934 (22 of 1934);

(1B) "Appellate Tribunal" means the Customs, Excise and Gold (Control) Appellate Tribunal constituted under section 129;]

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