State with brief reasons, whether the following statements are true or false in the light of the provisions contained in the Customs Act, 1962: Customs area includes a warehouse;

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. Consequent to the above, 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.