Customs control requires goods and persons to pass authorised points and meet statutory clearance and reporting rules. The framework requires that all imported and exported goods and arriving/departing persons pass through authorized entry and exit points, be reported to Customs, and satisfy prescribed legal and procedural requirements, including levy and payment of duties where applicable. Customs is empowered to specify and notify ports, airports, Inland Container Depots, and Land Customs Stations for handling international traffic and to approve specific places within those notified locations for loading, unloading, and the custody of goods prior to clearance.
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Provisions expressly mentioned in the judgment/order text.
Customs control requires goods and persons to pass authorised points and meet statutory clearance and reporting rules.
The framework requires that all imported and exported goods and arriving/departing persons pass through authorized entry and exit points, be reported to Customs, and satisfy prescribed legal and procedural requirements, including levy and payment of duties where applicable. Customs is empowered to specify and notify ports, airports, Inland Container Depots, and Land Customs Stations for handling international traffic and to approve specific places within those notified locations for loading, unloading, and the custody of goods prior to clearance.
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