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CS Executive · Tax Laws and Practice · Overview of Customs Act

A town lies partly within the 100 km inland belt of a notified specified area under the export-prevention chapter, and its remaining part lies 130 km from the coast. How is the town treated?

The whole town is deemed to be included in the specified area. The proviso provides that if any part of a village, town or city falls within a specified area, the entire village, town or city is deemed included, even if not all of it is within one hundred kilometres.

  1. AOnly the part within 100 km is treated as within the specified area
  2. BThe whole town is deemed included in the specified areaCorrect
  3. CThe town is excluded because part of it lies beyond 100 km
  4. DThe town is included only if the Commissioner of Customs so orders

Explanation

The proviso says that where a part of a village, town or city falls within a specified area, the whole of it is deemed included, even if the whole is not within one hundred kilometres. Option A ignores this proviso.

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