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CS Executive · Tax Laws and Practice · Overview of Customs Act

Which power is exercised by the Board, by notification in the Official Gazette, under section 7 of the Customs Act, 1962?

The Board, by notification in the Official Gazette, appoints the ports and airports that alone are customs ports or customs airports under section 7. Approving loading places and fixing customs area limits are the Commissioner's functions under section 8, not the Board's.

  1. AAppointing the ports and airports which alone shall be customs ports or customs airportsCorrect
  2. BSpecifying the limits of a customs area
  3. CApproving proper places within a port for loading of goods
  4. DGiving advance rulings on classification

Explanation

Section 7 lets the Board notify customs ports, airports, inland container depots, land customs stations, routes, coastal ports, foreign post offices and international courier terminals. Specifying customs area limits and approving landing places belong to the Commissioner under section 8, and advance rulings to the Authority under section 28EA.

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