SECTION 7

(1) The Board [OLD Central Government] may, by notification in the Official Gazette, appoint -
(Bold word "Board" substituted vide Finance Bill 2003)

(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 [OLD- container depots ] for the unloading of imported goods and the loading of export goods or any class of such goods;

(ABOVE CHANGES VIDE THE FINANCE BILL, 2012)

(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.


(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 98 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the Finance Act, 2003 and shall continue to have the same force and effect after such commencement until it is amended, rescinded or superseded under the provisions of this section.

(Sub-section (2) inserted vide Finance Bill 2003)