4[(a) “agent” means any person, including a shipping agent, clearing and forwarding agent, cargo agent, freight forwarding agent and stevedore, licenced under section 207, or any person permitted to transact any business under section 208;]
5[(aa) “Appellate Tribunal” means the Customs, Excise and g�j¨ ms‡hvRb Ki Appellate Tribunal constituted under section 196;]
(b) "appropriate officer", in relation to any functions to be performed under this Act, means the officer of customs to whom such functions have been assigned by or under this Act;
1[(c) “bill of entry” means a bill of entry delivered under section 79, and includes, an electronically transmitted bill of entry in such cases and in such manner containing such particulars as the Board may specify;]
2[(d) “bill of export” means a bill of export delivered under section 131, and includes an electronically transmitted bill of export in such cases and in such manner containing such particulars as the Board may specify;]
3[(e)"Board" means the National Board of Revenue constituted under the National Board of Revenue Order, 1972 (P.O. No. 76 of 1972);]
(f) "coastal goods" means goods transported in a vessel from one port in 4[Bangladesh] to another, but dose not include imported goods on which customs duty has not been paid;
5[(ff) "container" means a receptacle of permanent nature, having an internal volume of one meter or more, full or partially enclosed to constitute a compartment for containing goods and specially designed to facilitate carriage of goods by one or more modes of transport, without intermediate reloading, and ready handling, particularly when transferred from one mode of transport to another and strong enough for repeated use;
(fff) "controlling authority", in relation to any customs-airport, customs-port, customs-inland container depot or customs-station, means the owner or legal occupier thereof or any person having legal control thereof;]
(g) "conveyance" means any means of transport used for carrying goods or passengers such as a vessel, aircraft, vehicle or animal;
(h) "customs-airport" means any airport declared under section 9 to be a customs-airport;
(i) "customs-area" means the limits of the customs-station specified under section 10 and includes any area in which imported goods or goods for export are ordinarily kept before clearance by the customs authorities;
1[(ii)"customs-inland container depot" means any place declared under section 9 to be a customs-inland container depot;]
(j) "customs-port" means any place declared under section 9 to be a port for the shipment and landing of goods;
(k) "customs-station" means any customs-port, customs-airport or any land customs- station;
2[(kk) "export manifest" means an export manifest delivered under section 53, and includes an electronically transmitted export manifest in such cases and in such manner containing such particulars as the board may specify;]
(l) "goods" means all movable goods and includes-
(i) conveyances,
(ii) stores and materials,
(iii) baggage, and
(iv) currency and negotiable instruments;
3[(ll) “import manifest” means an import manifest delivered under sections 43 and 44, and includes an electronically transmitted import manifest in such cases and in such manner containing such particulars as the Board may specify;]
(m) "land customs-station" means any place including an inland river port declared under section 9 to be a land customs-station;
(n) "master" when used in relation to any vessel, means any person, except a pilot or harbour master, having command or charge of such vessel;
(o) "officer of customs" means an officer appointed under section 3;
(p) "1[Bangladesh] customs-waters" means the waters extending into the sea to a distance of twelve nautical miles measured from the appropriate base line on the coast of 1[Bangladesh];
2[(pp) “person” includes a company, partnership, association, firm or a body of persons;];
(q) "person-in-charge” means-

(i) in relation to a vessel, the master of the vessel;
(ii) in relation to an aircraft, the commander or pilot in-charge of the aircraft;
(iii) in relation to a railway train, the conductor, guard or other person having the chief direction of the train;
(iv) in relation to any other conveyance, the driver or any other person having control of the conveyance;

3[(qq) “pre-shipment inspection agency” means any person appointed under section 25A as a pre-shipment inspection agency and includes a representative of that person;
(r) "rules" means the rules made under this Act;
4[(s) "smuggle" means to bring into or take out of Bangladesh in breach of any prohibition or restriction for the time being in force; or evading payment of customs-duties or taxes leviable thereon,-

(a) narcotics, narcotic drugs or psychotropic substance; or
(b) gold bullion, silver bullion, platinum, palladium, radium, precious stones, currency, manufactures of gold or silver or platinum or palladium or precious stones, or any other goods notified by the Government in the official Gazette, in each case exceeding 5[Taka ten lakhs] in value; or
(c) any goods concealed in any manner in any place on board any ship, vessel or aircraft or in any other vehicle or in any baggage or cargo or on person; or
(d) any other goods by any route other than a route declared under section 9 or 10 from any place other than a customs-station; and includes an attempt, abatement or connivance of so bringing in or taking out of such goods; and all cognate words and expressions shall be construed accordingly;]

1[(t) “special bonded warehouse” means a warehouse mentioned in section 117A;
(tt) “warehouse” means a place appointed under section 12 or a place licensed under section 13;]
(u) "warehousing station" means a place declared as a warehousing station under section 11;
(v) "wharf" means any place in customs-port approved under clause (b) of section 10 for the loading and unloading of goods or any class of goods.

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1 Subs. by Act XXIII of 1980, s. 11, for "Pakistan".
2 Ins. by Act 16 of 1999, s. 4(1).
3 Ins. ibid., s(4)(1).
4 Subs. by Act 12 of 1995, s. 5, for clause (s).
5 Subs. by Act 18 of 1996, s. 3(1), for "Taka two lakhs".

1 Subs. by Act 15 of 2000, s. 8, for clause (t) (w.e.f. the date fixed by the Govt. Notification).
2 Subs. by Act 12 of 1995, s. 5 (2), for section 3.