Find from the following list which are treated as Port under the provisions of the Customs Act, 1962:

CS Executive · Tax Laws · PYQS · December 2019
Find from the following list which are treated as Port under the provisions of the Customs Act, 1962:
(A) Land Station
(B) Land Customs Stations (LCS)
(C) Container Freight Stations (CFS) not attached to Port
(D) None of the above

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Customs Law

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