“Computer network” definition of section 101A of Customs Act

‘computer network’, means the interconnection of one or more computers through –

(i)      the use of satellite, microwave, terrestrial line or other communication media; and

(ii)     terminals or a complex consisting of two or more interconnected computers whether or not the interconnection is continuously maintained;

“Computer system” definition of section 101A of Customs Act

‘computer system’, means a device or collection of devices, including input and output devices and capable of being used with external files which contain computer programmes, electronic instructions, input and output data that performs logic, arithmetic, data storage and retrieval, communication control and other functions;

“Computer” definition of section 101A of Customs Act

‘computer’, means any electronic, magnetic, optical or other high speed data processing device or system which performs logical, arithmetic and memory functions by manipulation of electronic, magnetic or optical impulses and includes all input, output, processing, storage, computer software or communication facilities which are connected or related to the computer in a computer system or a computer network;

“Customs Controlled Area” or “CCA” definition of section 21A of Customs Act

‘Customs Controlled Area’ or ‘CCA’ means an area within an SEZ, designated by the Commissioner in concurrence with the Director General: Trade and Industry, which area is controlled by the Commissioner;

[Definition of ‘Customs Controlled Area’ or ‘CCA’ amended by section 16 of Act 16 of 2016 effective on 19 January 2017]

“Data” definition of section 101A of Customs Act

‘data’, means a representation of information, knowledge, facts, concepts or instructions which are being or have been prepared in a formalised manner and is intended to be processed, is being or has been processed in a computer system or network and may be in any form (including computer printouts, magnetic optical storage media, punched cards and punched tapes) or stored internally in the memory of the computer;

“Day” definition of section 77A of Customs Act

‘day’ means any day other than a Saturday, Sunday or a public holiday: Provided that the days between 16 December of a year and 15 January of the following year, both inclusive, shall not be taken into account in determining days or the period allowed for complying with any provision in this Part or the rules;

“Dealing at arm’s length” definition of section 119B of Customs Act

“dealing at arm’s length” means a transaction in the open market in which two or more independent persons acting in good faith, without regard to the liability for any tax, duty or levy, would freely and without conflict of interest agree to transact in the ordinary course of business; and