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Notification of an area at Sandheads, within the jurisdictional limits of Kolkata Port Trust with Latitude 21 °02'N & Longitudes 87°47'E as the central point & an area surrounding it with a radius of 5 Nautical Miles as 'Customs Area', for the purpose of loading and unloading of cargo subject to strict compliance of the Customs Act, 1962 and other instructions issued by the Govt. of India from time to time.
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Customs area notification designates Sandheads for regulated loading and unloading under Customs Act compliance requirements. Notification designates Sandheads, within Kolkata Port Trust jurisdiction, as a Customs Area for loading and unloading of cargo, specifying a central geographic point and delimiting the area by a measured radius; activities within the area must comply strictly with the Customs Act and government instructions, and importers, exporters, customs brokers and agents are put on notice of the regulatory status and compliance obligations.
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Provisions expressly mentioned in the judgment/order text.
Customs area notification designates Sandheads for regulated loading and unloading under Customs Act compliance requirements.
Notification designates Sandheads, within Kolkata Port Trust jurisdiction, as a Customs Area for loading and unloading of cargo, specifying a central geographic point and delimiting the area by a measured radius; activities within the area must comply strictly with the Customs Act and government instructions, and importers, exporters, customs brokers and agents are put on notice of the regulatory status and compliance obligations.
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