Definition of custom station under custom law :

Custom station : : As per section 2(13) of the Customs Act, customs station means any customs port, customs airport or land customs station.

As per Section 8 of the Customs Act, 1962, the Commissioner of Customs may (i) approve proper places in any customs port or customs airport or coastal port for the unloading of goods or for any class of goods; (ii) specify the limits of any customs area.

As per section 141 of the Customs Act, 1962, all conveyances i.e. VESSELS (by sea ) Aircraft (by air  ) and VEHICLE (by land )and goods in customs area are subject to control of officers of customs for enforcing the provisions of the Customs Act, 1962. The receipt/ storage/ delivery / dispatch any other handling of goods (import/export) in the Customs area shall be in the prescribed manner and the responsibility thereon lies on the persons engaged in such activities (i.e. Custodian of the said goods).