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CMA Intermediate · Direct and Indirect Taxation · Customs Act

An importer wants to unload a consignment at a spot inside a customs port that has not been approved under section 8(a) as a place for unloading such goods. Under section 33 of the Customs Act, 1962, when may the goods lawfully be unloaded there?

The goods may be unloaded there only with the permission of the proper officer. Section 33 bars unloading imported goods at any place not approved under section 8(a), unless the proper officer permits it, so the prohibition is not absolute.

  1. AOnly if the Board issues a fresh notification appointing that spot as a customs port
  2. BOnly with the permission of the proper officerCorrect
  3. CNever, as unloading at an unapproved place is absolutely prohibited
  4. DFreely, since the spot lies within the customs port

Explanation

Section 33 prohibits unloading imported goods at any place other than one approved under section 8(a), except with the permission of the proper officer. A new Board notification is not required, and the prohibition is not absolute because of the permission exception. Being inside the port does not by itself make the spot approved.

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