CMA Intermediate · Direct and Indirect Taxation · Customs Act
Under the Customs Act, 1962, which authority may appoint, by notification in the Official Gazette, a boarding station in or near a customs port for boarding of or disembarkation from vessels by officers of customs?
The Principal Commissioner of Customs or Commissioner of Customs appoints boarding stations. Section 10 gives this power to them, exercised by Official Gazette notification, for stations in or near a customs port used for boarding or disembarkation from vessels by customs officers.
- APrincipal Commissioner of Customs or Commissioner of CustomsCorrect
- BAssistant Commissioner of Customs only
- CThe Central Government through the Ministry of Shipping
- DPrincipal Director General of Revenue Intelligence
Explanation
Section 10 empowers the Principal Commissioner of Customs or Commissioner of Customs to appoint, by Gazette notification, a boarding station in or near any customs port. Assistant Commissioners and DGRI officers are not given this power by the section.
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
- According to section 141 of the Customs Act, 1962, what is the position of conveyances and goods located in a customs area?
- Under section 7 of the Customs Act, 1962, the Board may by notification appoint which of the following?
- Under Section 4 of the Customs Act, 1962, who may appoint such persons as it thinks fit to be officers of customs?
- Under section 4 of the Customs Act, 1962, the Board may authorise certain senior officers to appoint officers of customs. Below which rank c…
- A cargo vessel arrives at a notified customs port and the master wishes to unload imported machinery at a jetty that the Commissioner of Cus…
- Which one of the following is listed in section 3 of the Customs Act, 1962 as a class of officers of customs?