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CMA Final · Indirect Tax Laws and Practice · Customs Procedures - Baggage and Courier / Post

Which statement about the Customs Act, 1962 is correct regarding places for clearance of goods imported or exported by post or courier?

The Board may notify the foreign post offices and international courier terminals. Under section 7, it appoints by Official Gazette notification the post offices that alone are foreign post offices and the places that alone are international courier terminals for clearance of imported or export goods.

  1. AAny post office may clear imported goods without notification
  2. BThe Board may notify, by Gazette notification, the post offices that alone are foreign post offices and the places that alone are international courier terminalsCorrect
  3. COnly the Central Government may appoint international courier terminals by oral order
  4. DChapter on warehousing alone governs the clearance of imported postal articles

Explanation

Section 7(1)(e) and (f) empower the Board, by notification in the Official Gazette, to appoint the post offices that alone are foreign post offices and the places that alone are international courier terminals. Section 52 excludes goods imported by post from its Chapter, so the last option is wrong.

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