1. He may specify the limits of any customs area.

I. Powers to declare places to be warehousing stations:

The customs board may, by notification in the official Gazette, declare places to be
warehousing stations at which alone public ware houses may be established and private
warehouses may be licensed.
II. Appointment of boarding stations:
The commissioner of customs may, by notification in the official Gazette, appoint in or
near any customs port a loading station for the purpose of boarding of or deembarkation
from vessables by officers of customs.

EXEMPTION FROM CUSTOMS DUTY

Section 25 of the customs Act empowers the Central Government to issue notification
granting exemption from customs duty partially or wholly on any goods.
Types of Exemption
 Exemption by notification
 Exemption by special order on adhock basis
 General exemptions
 Exemptions to ONGC/OIL
 Other Exemptions.
Exemption by notification (Under Section 25(1))
Features of exemption are:
1. Exemption is by notification in the official Gazette by the Central Government.
2. Exemption is permitted only in the public interest.
3. Exemption may be absolute or conditional
4. Goods may be exempted from the whole or part of customs duty.
5. Exemption must be in respect of goods of specified description.
For Ex: Exemption was granted for food