Section 38(1) in The West Bengal Maritime Board Act, 2000
(1)Where the Collector of Customs has, under the provisions of any law for the time being in force for the levy of duties of customs, appointed any dock, berth, wharf, quay, stage, jetty, pier, place of anchorage, warehouse, or shed, or a portion of any warehouse or shed provided at any port under the provisions of this Act, for the use of a seagoing vessel to be an approved place for landing or shipping of goods or a warehouse for storing of dutiable goods on the first importation thereof without payment of duty, within the meaning of such law, the Board shall set apart and maintain such place on, or adjoining, such dock, wharf, quay, stage, jetty, pier, or place of anchorage, or in such warehouse or shed or portion thereof; for the use of the officers of customs as may be necessary.
