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

As defined for the purposes of the Customs provisions on illegal export, a 'specified area' includes the Indian customs waters and an inland area. What limit applies to the width of that inland area?

The inland part of a specified area may not exceed one hundred kilometres in width from any coast or other border of India, and it is fixed by Central Government notification based on vulnerability to smuggling. The area also includes the Indian customs waters.

  1. ANot exceeding fifty kilometres from any coast or other border of India
  2. BNot exceeding one hundred kilometres in width from any coast or other border of India, as notified by the Central GovernmentCorrect
  3. CNot exceeding two hundred kilometres from the nearest port
  4. DAny area the Central Government notifies, with no limit on width

Explanation

Section 11H(c) says the specified area includes Indian customs waters and such inland area, not exceeding one hundred kilometres in width from any coast or other border, as the Central Government notifies having regard to vulnerability to smuggling. The 50 km and 200 km figures are invented, and the width is capped, so 'no limit' is wrong.

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