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CMA Intermediate · Direct and Indirect Taxation · Customs Act

Which one of the following matters is NOT among the matters the Board may appoint by notification under section 7 of the Customs Act, 1962?

Approving proper places within a customs port for unloading and loading goods is not a Board appointment under section 7. Section 8(a) gives that power to the Principal Commissioner or Commissioner, while the Board appoints ports, container depots, land customs stations and coastal ports.

  1. APlaces which alone shall be inland container depots or air freight stations
  2. BPlaces which alone shall be land customs stations
  3. CPorts which alone shall be coastal ports for trade in coastal goods
  4. DProper places within a customs port for unloading and loading goodsCorrect

Explanation

Approving proper places within a customs port or airport for unloading and loading is done by the Principal Commissioner or Commissioner under section 8(a), not by the Board. The other three, namely inland container depots or air freight stations, land customs stations and coastal ports, are listed in section 7(1) as matters the Board may appoint.

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