Unloading of goods at notified customs airport is valid even if it isn’t notified by Commissioner as

Excise & Customs : Unloading of goods at notified customs airport at Nagpur was valid, even if no notification approving landing place under section 8(a) of Customs Act was issued by Commissioner; department cannot allege violation of section 33, as section 33 can apply when there exists an approved place for unloading in customs airport