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

Imported goods are unloaded at a place within a customs port that has NOT been approved under section 8(a) for unloading such goods, and the proper officer has given no permission. Which statement is correct under section 33?

Unloading at an unapproved place is prohibited unless the proper officer gives permission. Section 33 allows loading or unloading only at places approved under section 8(a), subject to the proper officer's permission as the only exception.

  1. AUnloading is prohibited unless the proper officer permits itCorrect
  2. BUnloading is allowed if the goods are later declared
  3. CUnloading is allowed at any place within the port limits
  4. DUnloading is allowed if the Board notifies later

Explanation

Section 33 provides that, except with the proper officer's permission, imported goods shall not be unloaded and export goods shall not be loaded at any place other than one approved under section 8(a). Later declaration does not cure the lack of approval.

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