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

Under the Customs Act, 1962, which authority is empowered to appoint the post offices that alone shall be foreign post offices for clearance of imported or export goods?

The Board appoints foreign post offices and international courier terminals by notification in the Official Gazette under section 7 of the Customs Act, 1962. Local customs officers, the postal department and the DGFT do not hold this power.

  1. AThe Board, by notification in the Official GazetteCorrect
  2. BThe Principal Commissioner of Customs of the local area by a public notice
  3. CThe Department of Posts by an internal circular
  4. DThe Directorate General of Foreign Trade by a trade notice

Explanation

Section 7 allows the Board, by notification in the Official Gazette, to appoint the post offices which alone shall be foreign post offices, and the places which alone shall be international courier terminals. The other bodies named have no such power under that section.

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