State with reasons, whether the following statements are true or false, under Customs Act, 1962: (a) Customs area include warehouse. (b) Customs station does not include international courier terminal.

Correctness of the given propositions (i) The given statement is true. The definition of customs area as provided under section 2(11) of the Customs Act, 1962 has been amended vide the Taxation Laws (Amendment) Act, 2017 to include within its ambit a warehouse also. As a logical corollary, the customs area is now defined to mean the area of a customs station or a warehouse and includes any area in which imported goods or export goods are ordinarily kept before clearance by customs authorities. (ii) This statement is false. The Finance Act, 2017 has included international courier terminal and foreign post office within the scope of customs station as defined under section 2(13) of the Customs Act, 1962. As per the amended section 2(13), a customs station means any customs port, customs airport, international courier terminal, foreign post office or land customs station.