Section 2: Interpretation
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
2. Interpretation
(1) In this Act—
“Director-General” means the Director-General of the Mauritius Revenue Authority established under the Mauritius Revenue Authority Act;
“Minister” means the Minister to whom responsibility for the subject of
finance is assigned;
“public contractor” means any person who has contracted or may contract with the Government of Mauritius for the supply of any goods at
fixed prices.
(2) Any reference in this Act to the entry of goods shall be construed as
meaning that a bill of entry has been made and passed in respect of the
goods in accordance with sections 34 to 36 of the Customs Act.
(3) All words and expressions in this Act shall have the same meaning as
is assigned to them in the Customs Act.
[S. 2 amended by Act 47 of 1988; s. 9 (a) of Act 14 of 2005 w.e.f. 10 January 2007.]
C63 – 1 [Issue 5]
Customs Tariff Act