Page 101 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

(i) The Superintendent of Customs
(ii) The Assistant Commissioner of Customs
(iii) The Deputy Commissioner of Customs
(iv) The Assessing Officer
A-345: iv - The Assessing Officer

Q-346: The proper officer will not issue the show cause notice, where the amount involved is less
than
(i) Rupees one hundred
(ii) Rupees one thousand
(iii) Rupees ten thousand
(iv) Rupees one lakh
A-346: i - Rupees one hundred

Q-347: The meaning of the proper officer under the Customs (Finalisation of Provisional
Assessment) Regulations, 2018 is

(i) Deputy Commissioner or the Assistant Commissioner of Customs
(ii) Deputy Commissioner
(iii) Assistant Commissioner
(iv) None of the above

A-347: i - Deputy Commissioner or the Assistant Commissioner of Customs
Q-348: The Customs Officers perform their duties as per the provisions of
(i) EXIM Policy
(ii) The Customs Act, 1962
(iii) The Customs Tariff Act, 1975
(iv) None of the above
A-348: ii - The Customs Act, 1962

Q-349: Who is a proper officer as per Section 33 of Customs Act, 1962?
(i) Chief Commissioner
(ii) Commissioner
(iii) Additional Commissioner
(iv) Deputy Commissioner

A-349: ii - Commissioner
Q-350: Who is the proper officer on re-exports under Section 74 of the Customs Act, 1962?
(i) Superintendent
(ii) Assistant Commissioner
(iii) Deputy Commissioner
(iv) None of the above

A-350: i - Superintendent
Q-351: Who is the supreme authority to regulate the various Customs officers?
(i) Ministry of Finance

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