https://www.taxtmi.com/circulars?id=1005 Commissioners are authorised, in emergencies, to temporarily declare any place within the port or airport jurisdiction as a customs area for loading or unloading goods, exercising relevant statutory emergency powers; the Board has rescinded paragraph 7 of the earlier circular to permit this operational flexibility in import and export exigencies. en-us Tue, 28 Oct 1997 00:00:00 +0530 Wed, 30 Jul 2025 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1005 Commissioners are authorised, in emergencies, to temporarily declare any place within the port or airport jurisdiction as a customs area for loading or unloading goods, exercising relevant statutory emergency powers; the Board has rescinded paragraph 7 of the earlier circular to permit this operational flexibility in import and export exigencies. Circulars Customs Tue, 28 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1005