Inclusion of air freight stations extends entities covered under section 7(1)(aa) of the Customs Act. The Finance Act, 2012 amends section 7(1)(aa) of the Customs Act by replacing the words 'container depots' with 'container depots or air freight stations', thereby expressly including air freight stations within the statutory category formerly limited to container depots.
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Provisions expressly mentioned in the judgment/order text.
Inclusion of air freight stations extends entities covered under section 7(1)(aa) of the Customs Act.
The Finance Act, 2012 amends section 7(1)(aa) of the Customs Act by replacing the words "container depots" with "container depots or air freight stations", thereby expressly including air freight stations within the statutory category formerly limited to container depots.
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