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

Which statement about the definition of 'specified area' in Chapter IVA of the Customs Act, 1962 is correct?

The specified area includes Indian customs waters and notified inland area not exceeding 100 kilometres in width from any coast or border. If part of a village, town or city falls inside, the whole is deemed included. The Central Government notifies it, based on vulnerability to smuggling.

  1. AIt includes Indian customs waters and notified inland area up to 100 km in width from any coast or border, and a whole village, town or city partly within it is deemed includedCorrect
  2. BIt covers only Indian customs waters and excludes inland areas
  3. CIt includes inland area up to 100 km, but a town partly inside is excluded
  4. DIt covers any inland area the Commissioner chooses, without a width limit

Explanation

Section 11H(c) says specified area includes Indian customs waters and inland area not exceeding 100 km in width, as notified by the Central Government considering vulnerability to smuggling. The proviso deems the whole village, town or city included if part falls within it. Options excluding the proviso or the limit misstate this.

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