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CMA Intermediate · Direct and Indirect Taxation · Customs Act

Under section 7 of the Customs Act, 1962, the Board may by notification appoint which of the following?

The Board may notify the ports and airports that alone are customs ports or customs airports for unloading imported goods and loading export goods, under section 7(1)(a). Approving landing places and fixing customs area limits belong to the Commissioner under section 8.

  1. AThe proper places within a customs port for unloading goods
  2. BThe limits of a customs area around a port
  3. CThe ports and airports which alone shall be customs ports or customs airports for unloading imported goods and loading export goodsCorrect
  4. DThe officer to function as the Customs Authority for Advance Rulings

Explanation

Section 7(1)(a) lets the Board notify the ports and airports that alone are customs ports or customs airports. Approving landing places within a port and specifying customs area limits fall under section 8 (Commissioner level). The Advance Rulings Authority is appointed under section 28EA.

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