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CMA Intermediate · Direct and Indirect Taxation · Customs Act

A cargo vessel arrives at a notified customs port and the master wishes to unload imported machinery at a jetty that the Commissioner of Customs has not approved under section 8(a) for that class of goods. Under section 33, what is the position?

Imported goods may be unloaded only at a place approved under section 8(a), unless the proper officer permits otherwise. An unapproved jetty, even within a customs port, therefore needs the proper officer's permission before unloading under section 33.

  1. AUnloading is permitted at any jetty within the customs port without any condition
  2. BUnloading is permitted only with the permission of the proper officer; otherwise it must be at an approved placeCorrect
  3. CUnloading is permitted if the importer informs the Board within 24 hours
  4. DUnloading is permitted only at a land customs station

Explanation

Section 33 bars unloading of imported goods at any place other than one approved under section 8(a), except with the proper officer's permission. A jetty merely lying inside a customs port is not automatically approved. Informing the Board is not the condition stated.

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