Interpretation
22. In this Act unless the context otherwise requires - " Controller " means the Controller of Imports and Exports appointed under this Act, and includes a Deputy Controller and an Assistant Controller specially authorized by the Controller either generally or for some specific purpose to act on behalf of the Controller; " export ", with its grammatical variations and cognate expressions, when used in relation to any goods, means the carrying and taking out of Ceylon, or causing to be carried or taken out of Ceylon, whether by sea or by air of such goods; "goods " includes any article, animal, substance or property whatsoever;"import " with its grammatical variations and cognate expressions, when used in relation to any goods, means the importing or bringing into Ceylon, or causing to be imported or brought into Ceylon, whether by sea or by air of such goods; " prescribed " means prescribed by regulation made under this Act. |