Designation of ports for shipment and loading creates formal authorization for specified locations to operate as customs ports. The Central Government, under clause (a) of section 7 of the Customs Act, 1962, appoints Visakhapatnam, Kakinada and Masulipatnam to be ports for the shipment and loading of goods and supersedes the earlier Central Board of Revenue notification, thereby conferring formal port status for customs shipment and loading activities.
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Provisions expressly mentioned in the judgment/order text.
Designation of ports for shipment and loading creates formal authorization for specified locations to operate as customs ports.
The Central Government, under clause (a) of section 7 of the Customs Act, 1962, appoints Visakhapatnam, Kakinada and Masulipatnam to be ports for the shipment and loading of goods and supersedes the earlier Central Board of Revenue notification, thereby conferring formal port status for customs shipment and loading activities.
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