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

Which statement about the appointment of a boarding station under the Customs Act, 1962 is correct?

A Principal Commissioner or Commissioner of Customs appoints a boarding station by notification in the Official Gazette, in or near a customs port. Its purpose is the boarding of, or disembarkation from, vessels by customs officers, as provided in section 10.

  1. AA Principal Commissioner or Commissioner of Customs may appoint it by notification in the Official Gazette, in or near a customs portCorrect
  2. BThe Board must appoint it by an internal circular, anywhere in India
  3. CAn Assistant Commissioner may appoint it orally at any airport
  4. DThe Central Government appoints it only inland, away from customs ports

Explanation

Section 10 empowers the Principal Commissioner or Commissioner of Customs to appoint, by Gazette notification, a boarding station in or near any customs port. Its purpose is boarding of or disembarkation from vessels by officers of customs. The other options misstate the authority, the mode or the place.

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