A
A temporary transit camp managed directly by the Ministry of Rural Development.
B
A secured zone where imported goods are stored before customs duties are paid or re-exported.
C
An international waters corridor where national tax laws do not apply under any circumstances.
D
A retail zone exclusively reserved for domestic products sold without excise duty.
Correct answer: (b) A secured zone where imported goods are stored before customs duties are paid or re-exported.
Explanation
Option B correctly defines a custom-bonded area as a secured zone where imported goods are stored before duties are cleared or goods are re-exported. Options A, C, and D misrepresent the statutory and administrative definition of bonded warehouses.
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