CHAPTER III

¹[Appointment of Customs ports, airports, warehousing stations, etc.]

Section 7.  Appointment of customs ports, airports, etc. -

²[(1)] The ³[Board] may, by notification in the Official Gazette, appoint -

(a)   the ports and airports which alone shall be customs ports or customs airports for the unloading of imported goods and the loading of export goods or any class of such goods;

⁴[(aa)  the places which alone shall be inland ⁵[container depots or air freight stations] for the unloading of imported goods and the loading of export goods or any class of such goods;]

(b)   the places which alone shall be land customs stations for the clearance of goods imported or to be exported by land or inland water or any class of such goods;

(c)   the routes by which alone goods or any class of goods specified in the notification may pass by  land or inland water into or out of India, or to or from any land customs station from or to any  land frontier;

(d)   the ports which alone shall be coastal ports for the carrying on of trade in coastal goods or any class of such goods with all or any specified ports in India.

⁶[(e)  the post offices which alone shall be foreign post offices for the clearance of imported goods or export goods or any class of such goods;

(f) the places which alone shall be international courier terminals for the clearance of imported goods or export goods or any class of such goods.]

⁷[(2) Every notification issued under this section and in force immediately before the commencement of the Finance Act, 2003 shall, on such commencement, be deemed to have been issued under the provisions of this section as amended by section 105 of the Finance Act, 2003 and shall continue to have the same force and effect after such commencement until it is amended, rescinded or superseded under the provisions of this section.

Note:

1. Substituted by Finance Act, 2016 (28 of 2016), section 117, for Appointment of Customs Ports, Airports, Warehousing stations, etc.(w.e.f. 14.05.2016).

2. Section 7 renumbered as sub-section(1) thereof by Act 32 of 2003, section 105(w.e.f.14-5-2003).

3. Substituted by Act 32 of 2003, section 105(a) for Central Government (w.e.f. 14-5-2003).

4. Inserted by Act 11 of 1983, section 47(w.e.f.13-5-1983).

5. Substituted by Finance Act, 2012 (23 of 2012), section 121, for container depots ( (w.e.f. 28.05.2012).

6. Inserted by Finance Act, 2017 (7 of 2017), section 90 (w.e.f. 31.03.2017).

7. Inserted by Act 32 of 2003, section 105(b) (w.e.f. 14-5-2003).