Customs port appointment powers govern designated entry, exit, and clearance points for goods under the customs framework. The Board may, by notification in the Official Gazette, appoint customs ports, customs airports, inland container depots or air freight stations, land customs stations, routes for movement of goods by land or inland water, coastal ports, foreign post offices, and international courier terminals for specified classes of imported or export goods. Notifications already in force before the commencement of the Finance Act, 2003 are deemed to continue under the amended provision with the same force and effect until amended, rescinded, or superseded.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 port appointment powers govern designated entry, exit, and clearance points for goods under the customs framework.
The Board may, by notification in the Official Gazette, appoint customs ports, customs airports, inland container depots or air freight stations, land customs stations, routes for movement of goods by land or inland water, coastal ports, foreign post offices, and international courier terminals for specified classes of imported or export goods. Notifications already in force before the commencement of the Finance Act, 2003 are deemed to continue under the amended provision with the same force and effect until amended, rescinded, or superseded.
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