CS Executive · Tax Laws and Practice · Overview of Customs Act
Under the Customs Act, 1962, what is the position of conveyances and goods located within a customs area?
All conveyances and goods in a customs area are subject to the control of officers of customs for the purpose of enforcing the Customs Act, 1962. This applies regardless of whether duty is payable or a bill of entry has been filed.
- AThey are subject to the control of officers of customs for enforcing the ActCorrect
- BThey are free from control until a bill of entry is filed
- CThey are under the control of the port authority alone
- DThey are controlled by customs only if goods are dutiable
Explanation
Section 141(1) states that all conveyances and goods in a customs area are, for enforcing the Act, subject to the control of officers of customs. It is not conditional on a bill of entry or on dutiability.
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