CMA Intermediate · Direct and Indirect Taxation · Customs Act
Under the Customs Act, 1962, which authority is empowered to appoint, by notification in the Official Gazette, the ports and airports which alone shall be customs ports or customs airports for unloading imported goods and loading export goods?
The Board makes this appointment. Under section 7 of the Customs Act, 1962, it notifies in the Official Gazette the ports and airports that alone are customs ports or customs airports for unloading imported goods and loading export goods.
- AThe BoardCorrect
- BThe Principal Commissioner of Customs of the local area
- CThe proper officer at the port
- DThe Customs Authority for Advance Rulings
Explanation
Section 7 says the Board may, by notification in the Official Gazette, appoint customs ports and customs airports. A Commissioner's power under section 8 is different: it covers approving landing places and specifying the limits of a customs area, not appointing the ports. The Advance Rulings Authority has no role in appointing ports.
Did you get it right without looking?
One question tells you little. A timed set on Customs Act shows your real accuracy, how long you take and where you lose marks.
More Customs Act questions
- Under the Customs Act, 1962, which of the following is listed as a separate class of officers of customs in Section 3?
- According to section 141 of the Customs Act, 1962, what is the position of conveyances and goods located in a customs area?
- An importer wants to unload a consignment at a spot inside a customs port that has not been approved under section 8(a) as a place for unloa…
- Under section 7 of the Customs Act, 1962, the Board may by notification appoint which of the following?
- Regarding the Board's power under section 151A of the Customs Act, 1962 to issue orders, instructions and directions to officers of customs,…
- The Board issues an instruction under Section 151A of the Customs Act, 1962 for uniformity in classification of goods. Which instruction wou…