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CMA Final · Indirect Tax Laws and Practice · Customs Procedures - Baggage and Courier / Post

The Board wants to notify places for clearing imported goods or export goods carried by courier, and post offices for clearing postal goods. Which statement matches Section 7(1) of the Customs Act, 1962 as written?

Both are appointed by the Board through Official Gazette notification. Section 7(1)(e) appoints foreign post offices and clause (f) appoints international courier terminals for clearance of imported goods or export goods, or any class of such goods.

  1. AOnly international courier terminals may be notified; post offices need no notification
  2. BForeign post offices are the post offices appointed for clearance of imported or export goods, and international courier terminals are the places appointed for clearance of such goods, both by Board notificationCorrect
  3. CBoth are appointed by the State Government by notification in the Official Gazette
  4. DBoth may be appointed only for imported goods, not for export goods

Explanation

Section 7(1)(e) lets the Board by notification appoint the post offices which alone shall be foreign post offices, and clause (f) the places which alone shall be international courier terminals, for clearance of imported or export goods. Option C names the wrong authority and option D wrongly excludes exports.

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