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<h1>Customs Commissioner Authorized to Designate Unloading Areas and Define Customs Boundaries Under Section 8 of Customs Act 1962.</h1> The Commissioner of Customs, or the Principal Commissioner, has the authority to approve designated places within customs ports, airports, or coastal ports for the unloading and loading of goods, including specific classes of goods. Additionally, the Commissioner is empowered to define the boundaries of any customs area. These powers are outlined in Section 8 of the Customs Act, 1962, as amended by the Finance (No. 2) Act, 2014.