What do you understand with the term "Container" used under Customs Act, 1962?
CS Professional · Advanced Tax Laws and Practice · PYQS · December 2017
What do you understand with the term "Container" used under Customs Act, 1962?
Answer & Explanation:
Word 'container' is not defined in the Customs Act. In normal sense, A container is simply a box. It is no more complex than a truck body, a railway fright van or a ship's hold. Containers are made of aluminum, steel, fibre glass or plywood for lightness with steel frames to give strength. Standard sizes for containers are 40, 20, or 10 feet long, 8ft, wide and 8 ft, in height. Some have open tops or sides for loading special cargo. Liquids are carried in boiler shaped tanks surrounded by rectangular frame work. Other containers are insulated or refrigerated and are constructed according to International standards and inspected by Insurance companies.
Topics: Customs Act, 1962
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