[单选题]甲公司不服,应向海关所在地的何机关提起行政诉讼?
A.基层人民法院
B.中级人民法院
C.高级人民法院
D.最高人民法院

PHUKET, Thailand--Narkis Koral, 23, and Oren Mesika, 24, had no sense of the terrible tsunami (海啸) that hit Southeast Asia. They were having a good time on the island of Koh Chang in Thailand and only learned of their present situation hours later, through friends who received phone calls from home.
Even though the pair, both from Arad, escaped the tsunami’s anger, it did not change the fact that their parents were worried.
"Our mothers worried a lot," says Koral. "They asked us to leave immediately and return to Israel. They offered to arrange flights, anything we wanted, just return."
Dana Kuchansky’s father is also worried Kuchansky, 28, and her partner were in Kofun, a small island hit hard by the tsunami. After a night spent on the top of the mountain in the center of the island, the two were taken for free to Bangkok, where they were expected to fly to Israel.
On the telephone, the worried father made s
A. a travel diary
B. a newspaper
C. a story
D. a collection of articles