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Section 10: Appointment of boarding stations
The 1 [Principal Commissioner of Customs or Commissioner of Customs] may, by notification in the Official Gazette, appoint, in or near any customs port, a boarding station for the purpose of boarding of, or disembarkation from, vessels by officers of customs.
Source: official text of The Customs Act, 1962 as published on India Code (PDF). All sections of the Customs Act, 1962.