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

Under the Customs Act, 1962, which authority has the power to approve proper places in a customs port or customs airport for the unloading and loading of goods, and to specify the limits of a customs area?

The Principal Commissioner of Customs or Commissioner of Customs approves proper places for unloading and loading goods in customs ports and airports and specifies the limits of a customs area. This power is conferred by section 8 of the Customs Act, 1962.

  1. AThe Principal Commissioner of Customs or Commissioner of CustomsCorrect
  2. BThe Customs Authority for Advance Rulings only
  3. CThe Central Government through a Parliamentary resolution
  4. DThe port trust of the concerned port

Explanation

Section 8 empowers the Principal Commissioner of Customs or Commissioner of Customs to approve landing places and specify customs area limits. The Board's power under section 7 relates to appointing ports, airports and stations, not approving loading places within them. The Advance Ruling Authority has no such role.

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