Find from the following list which are to be treated as Port under the provisions of the Customs Act, 1962: (i) Sea Port (ii) Inland Railway Depot (iii) Inland Container Depot (iv) Airport (v) Container Freight Stations

CS Executive · Tax Laws · PYQS · December 2021
Find from the following list which are to be treated as Port under the provisions of the Customs Act, 1962: (i) Sea Port (ii) Inland Railway Depot (iii) Inland Container Depot (iv) Airport (v) Container Freight Stations not attached to Port
(A) (i), (ii) and (iii)
(B) (i), (ii), (iii) and (v)
(C) (i), (iii) and (iv)
(D) (i), (ii), (iii), (iv) and (v)

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: Customs Act

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