Customs Act, 1962 › Chapter III — Appointment of Customs ports airports etc

Section 10. Appointment of boarding stations

Customs Act, 1962

Bare Act

Appointment of boarding stations. — The Principal Commissioner of Customs or Commissioner of Customs may, by notification in the Official Gazette, appoint, in or near any customs port, a boarding station for the purpose of boarding of, or disembarkation from, vessels by officers of customs.

Judgments on Section 10

Quest Retail Private Limited vs Patparganj — CESTAT, 16 Jul 2019. Royalty and franchise fees paid for post-importation services such as management, consultation and training, measured by domestic sales volumes, are not includible in the assessable value under Rule 10(1)(c) of the…
Laxmi Starch Limited vs Union Of India — Andhra HC (Pre-Telangana), 29 Apr 1993. A claimant who has passed on the burden of an indirect tax to buyers is not entitled to a refund of excess duty; refund lies only with proof that the claimant bore the burden, under the unjust-enrichment scheme embodied…