CMA Intermediate · Direct and Indirect Taxation · Customs Act
Under the Customs Act, 1962, which authority is empowered to specify the limits of a customs area?
The limits of a customs area are specified by the Principal Commissioner of Customs or Commissioner of Customs under section 8(b). The Board only appoints the ports, airports and other places under section 7, so a Board notification is not the authority for fixing customs area limits.
- AThe Board, by notification in the Official Gazette
- BThe Principal Commissioner of Customs or Commissioner of CustomsCorrect
- CThe Customs Authority for Advance Rulings
- DThe Central Government, through the Ministry of Shipping
Explanation
Section 8(b) empowers the Principal Commissioner of Customs or Commissioner of Customs to specify the limits of any customs area. The Board's notification power under section 7 relates to appointing customs ports, airports and similar places, not to fixing the limits of a customs area.
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