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

In the chapter on prevention of illegal export, "specified area" is defined to include the Indian customs waters and such inland area as the Central Government notifies. What limit applies to the inland area?

The notified inland area forming part of a specified area must not exceed one hundred kilometres in width from any coast or other border of India. The Central Government notifies it having regard to the area's vulnerability to smuggling, in addition to the Indian customs waters.

  1. AIt must not exceed fifty kilometres in width from any coast or other border of India
  2. BIt must not exceed one hundred kilometres in width from any coast or other border of IndiaCorrect
  3. CIt must not exceed two hundred kilometres in width from any coast of India only
  4. DIt has no width limit if the area is vulnerable to smuggling

Explanation

The definition caps the notified inland area at one hundred kilometres in width from any coast or other border of India, having regard to vulnerability to smuggling. Option D ignores the cap, and option C wrongly restricts it to coasts and raises the limit.

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