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Customs Act, 1962

Customs Act Section 10: Appointment of boarding stations

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 10 Explained

Appointment of boarding stations

III - Customs ports, airports and stationsCurrentCA Nikhil GuptaPublished 2026-05-02
Published analytical guide - official law remains controlling.

At a Glance

Section 10 - Appointment of boarding stations.

For Section 10, Sets the statutory rule concerning Appointment of boarding stations, including the competent authority, assigned function, jurisdiction and any enabling notification.

Key professional control: For Section 10 — Appointment of boarding stations, Archive the appointment, assignment or delegation supporting Section 10, and verify rank, territorial reach and functional jurisdiction for Appointment of boarding stations.

Finin2min Decode

Section 10 addresses “Appointment of boarding stations”. Sets the statutory rule concerning Appointment of boarding stations, including the competent authority, assigned function, jurisdiction and any enabling notification.

Read Section 10 with the delegated law and instruments that govern authority matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 10 satisfy the provision-specific conditions for “Appointment of boarding stations”, the connected instrument and the available evidence?

Practical Example

An order is signed by an officer described as competent under section 10. Before acting on it, the file should preserve the appointment, assignment, jurisdiction and any Board direction that supports that officer’s authority.

Professional Alert

For Section 10 — Appointment of boarding stations, Archive the appointment, assignment or delegation supporting Section 10, and verify rank, territorial reach and functional jurisdiction for Appointment of boarding stations.

This page explains Section 10; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Appointment of boarding stations” for the relevant date.

Decision Steps

  1. Freeze the relevant date, customs station, goods, person and procedural route.
  2. Read the current section with definitions, explanations, provisos and cross-references.
  3. Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
  4. Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
  5. Preserve the portal trail but verify the substantive legal entitlement separately.
  6. Record later amendments, judgments and local procedure before publication or transaction reliance.

Evidence Checklist

Common Errors

Related Sections

Finin2min Q&A

What does section 10 address?

Section 10 concerns “Appointment of boarding stations”. Sets the statutory rule concerning Appointment of boarding stations, including the competent authority, assigned function, jurisdiction and any enabling notification.

What should be verified first for section 10?

For Section 10 — Appointment of boarding stations, Archive the appointment, assignment or delegation supporting Section 10, and verify rank, territorial reach and functional jurisdiction for Appointment of boarding stations.

Can this page replace the official wording of section 10?

No. For Section 10 — Appointment of boarding stations, use this guide to organise the analysis, then rely on the official Customs Act and the connected instrument or binding decision in force for the matter.

Official sources and scope

This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.