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

Section 7. Appointment of customs ports, airports

Customs Act, 1962

Bare Act

Appointment of customs ports, airports, etc. —

(1) The Board may, by notification in the Official Gazette, appoint -

(a) the ports and airports which alone shall be customs ports or customs airports for the unloading of imported goods and the loading of export goods or any class of such goods;

(aa) the places which alone shall be inland container depots or air freight stations for the unloading of imported goods and the loading of export goods or any class of such goods;

(b) the places which alone shall be land customs stations for the clearance of goods imported or to be exported by land or inland water or any class of such goods;

(c) the routes by which alone goods or any class of goods specified in the notification may pass by land or inland water into or out of India, or to or from any land customs station from or to any land frontier;

(d) the ports which alone shall be coastal ports for the carrying on of trade in coastal goods or any class of such goods with all or any specified ports in India.

(e) the post offices which alone shall be foreign post offices for the clearance of imported goods or export goods or any class of such goods;

(f) the places which alone shall be international courier terminals for the clearance of imported goods or export goods or any class of such goods.

(2) Every notification issued under this section and in force immediately before the commencement of the Finance Act, 2003 shall, on such commencement, be deemed to have been issued under the provisions of this section as amended by section 105 of the Finance Act, 2003 and shall continue to have the same force and effect after such commencement until it is amended, rescinded or superseded under the provisions of this section.

Judgments on Section 7

  • Flemingo Dutyfree Shop Pvt. Ltd. vs Kolkata-Admn Airport — CESTAT, 24 Jun 2026. Under paragraph 11 of Circular No. 32/2016-Cus read with Regulation 3(e) of the Special Warehouse Licensing Regulations, 2016, the hours of customs supervision actually availed—not the number of days—are determinative,…
  • Union Of India vs M/S. B.T. Patil And Sons Belgaum… — Supreme Court of India, 5 Feb 2024. Where duty drawback on a deemed export is not refunded within three months of the claim, the claimant is statutorily entitled to interest under Section 75A(1) of the Customs Act at the rate fixed under Section 27A (15%…
  • Baker Hughes Oilfield Services India Pvt Ltd vs Customs Authority For Advance Rulings And Anr — Delhi High Court, 19 Aug 2026. A re-import exemption presupposes sufficient continuity between the export and the return; where the original concessional transaction has concluded with export to an FTWZ/SEZ, a subsequent movement into the DTA under a…
  • Lucknow Prev vs Narpat Singh — CESTAT, 11 Aug 2026. Gold cannot be confiscated as smuggled goods on the basis of uncorroborated or retracted statements alone; absent foreign markings or independent evidence of foreign origin, the burden of proof under Section 123 remains…
  • Container Corporation Of India Limited vs Rishi Ranjan Mishra — Supreme Court of India, 29 Jul 2026. An Inland Container Depot is a customs bonded area within Section 7 of the Customs Act, 1962 — the place for unloading and loading of goods imported and exported — to which only persons duly authorised by the competent…
  • Maa Kamakhya Traders vs The Union Of India — Patna High Court, 24 Jul 2026. Where a confiscation order has been passed under Section 124, the seizure merges with it and a party who ignored the show cause notice and hearing must pursue the equally efficacious statutory appeal under Section 128…
  • M/S. Aliya Enterprise vs The Commissioner Of Customs… — Gauhati High Court, 19 Jun 2026. 'Reasons to believe' under Section 110(1) of the Customs Act, 1962 is a condition precedent to seizure: the officer must have material with a live link and rational nexus showing the goods are liable to confiscation…
  • Shri Pawan Kumar vs -Shillong(Preventive) — CESTAT, 17 Jun 2026. Where seized goods are not notified under Section 123 of the Customs Act, 1962, the onus of proving that they are of foreign origin lies on the Revenue, and mere seizure on a belief or suspicion of foreign origin cannot…
  • Kannur International Airport Ltd vs Cochin-Cus — CESTAT, 23 Sep 2025. Interest under Section 28AA of the Customs Act, 1962 is attracted only where the amount payable is 'duty' under Section 28, and therefore cannot be levied on cost recovery charges, which are not duty.
  • Nayara Energy Limited vs Jamnagar(Prev) — CESTAT, 8 Apr 2025. Whether floating crane/unloading charges incurred in moving cargo from a vessel to barges are transport costs includible in assessable value under Section 14 or loading-unloading costs covered by the statutory 1% is a…
  • Encee International Nsez vs Ce & Cgst Noida — CESTAT, 9 Jan 2025. Expiry of an SEZ unit's LOA is a default within the Development Commissioner's jurisdiction under the SEZ Act and Rules, and without a specific Customs Act contravention and a show cause notice to the true owner, goods…
  • M/S.Isha Exim vs The Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Detention/Demurrage Waiver Certificate issued by Customs is merely an eligibility certificate for claiming the benefit of Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009, and does not by…
  • M/S.Sun Global Logistics Pvt. Ltd vs Union Of India — Madras High Court, 2 Jun 2021. Cost Recovery Charges cannot be levied or collected from a Customs Cargo Service Provider in the absence of a notification/Government order specifying the rates under the Handling of Cargo in Customs Areas Regulations,…
  • Parisons Agrotech (P) Ltd. & Anr vs Union Of India & Ors — Supreme Court of India, 21 Aug 2015. Under Section 3(2) of the Foreign Trade (Development and Regulation) Act, 1992, the Central Government may, by way of an 'exception', validly prohibit or restrict the import of particular goods through particular ports,…
  • M/S. Mumbai International Airport… vs The Union Of India, Through Secretary,… — Bombay High Court, 13 Oct 2014. A custodian appointed under section 45 of the Customs Act who voluntarily accepts custodianship and facility approvals subject to the Handling of Cargo in Customs Areas Regulations, 2009 is bound by Regulation 5(2), and…