Customs area control over conveyances and goods is governed by prescribed handling procedures and responsibilities. All conveyances and goods in a customs area are subject to the control of officers of customs for enforcing the Customs Act. Imported or export goods may be received, stored, delivered, despatched or otherwise handled in a customs area only in the prescribed manner, and the responsibilities of persons engaged in those activities are also to be prescribed. The provision creates a customs-area control framework tied to prescribed handling procedures and responsibilities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs area control over conveyances and goods is governed by prescribed handling procedures and responsibilities.
All conveyances and goods in a customs area are subject to the control of officers of customs for enforcing the Customs Act. Imported or export goods may be received, stored, delivered, despatched or otherwise handled in a customs area only in the prescribed manner, and the responsibilities of persons engaged in those activities are also to be prescribed. The provision creates a customs-area control framework tied to prescribed handling procedures and responsibilities.
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