Inland container depots appointed for unloading imported goods and loading export consignments under Customs Act authority. The Central Government, under clause (aa) of section 7 of the Customs Act, 1962, appoints the places listed in the Table as inland container depots for unloading imported goods and loading export goods or classes thereof, subject to a proviso that certain listed places are appointed only for loading export goods. An explanation defines 'goods' for a specified place to include diamonds, precious and semi-precious stones, pearls, jewellery of precious metal, industrial diamonds and synthetic stones.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inland container depots appointed for unloading imported goods and loading export consignments under Customs Act authority.
The Central Government, under clause (aa) of section 7 of the Customs Act, 1962, appoints the places listed in the Table as inland container depots for unloading imported goods and loading export goods or classes thereof, subject to a proviso that certain listed places are appointed only for loading export goods. An explanation defines "goods" for a specified place to include diamonds, precious and semi-precious stones, pearls, jewellery of precious metal, industrial diamonds and synthetic stones.
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