Coasting trade ports designation enables specified places to trade with customs ports under Sea Customs Act authority. Under section 12 of the Sea Customs Act the Central Board of Revenue declares the places named in the annexed Schedule to be ports within the jurisdiction of the Commissioner of Central Excise, Baroda, solely for carrying on coasting trade with Customs ports and for no other purpose, superseding Notification No. 102-Customs.
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Provisions expressly mentioned in the judgment/order text.
Coasting trade ports designation enables specified places to trade with customs ports under Sea Customs Act authority.
Under section 12 of the Sea Customs Act the Central Board of Revenue declares the places named in the annexed Schedule to be ports within the jurisdiction of the Commissioner of Central Excise, Baroda, solely for carrying on coasting trade with Customs ports and for no other purpose, superseding Notification No. 102-Customs.
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