With reference to recent amendments made (Vide Finance Act, 2017) in the Customs Act, 1962, examine the validity of the following statements : Customs station includes international courier terminal but does not include
CS Professional · Advanced Tax Laws and Practice · PYQS · December 2018
With reference to recent amendments made (Vide Finance Act, 2017) in the Customs Act, 1962, examine the validity of the following statements : Customs station includes international courier terminal but does not include the foreign post office.
Answer & Explanation:
The statement is invalid: 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 Custom Act, 1962.
Topics: Customs Act, 1962
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