Customs notification powers define the only authorised ports, routes, and terminals for goods clearance and movement. The Board may, by notification in the Official Gazette, appoint the ports, airports, inland container depots, air freight stations, land customs stations, routes, coastal ports, foreign post offices, and international courier terminals that alone may be used for specified customs loading, unloading, clearance, and movement of goods. Notifications in force before the commencement of the Finance Act, 2003 are deemed to continue under the amended provision until amended, rescinded, or superseded.
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 notification powers define the only authorised ports, routes, and terminals for goods clearance and movement.
The Board may, by notification in the Official Gazette, appoint the ports, airports, inland container depots, air freight stations, land customs stations, routes, coastal ports, foreign post offices, and international courier terminals that alone may be used for specified customs loading, unloading, clearance, and movement of goods. Notifications in force before the commencement of the Finance Act, 2003 are deemed to continue under the amended provision until amended, rescinded, or superseded.
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