Page 103 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

A-357: iii - Boarding Officer of the Customs
Q-358: The Customs officer would discharge the bond of nominated agency or banks within
(i) Seven days of confirmation of the export
(ii) Ten days of confirmation of the export
(iii) Fifteen days of confirmation of the export
(iv) None of the above
A-358: i - Seven days of confirmation of the export
Q-359: The Proper Officers under certain important Section of the Customs Act, 1962
A-359:

Sl. Sections under Purposes Proper Officer
No. Customs Act,
1962
1 7 Appointment of Customs port and Central Government
Airport
2 8 Approve landing places and specify Commissioner of Customs
limits if Customs Area
3 9 Declare places to be warehousing CBIC
Stations
4 10 Appointment of Boarding Stations Commissioner of Customs
5 14(b) Valuation Rules Assistant Commissioner / Deputy
Commissioner
6 17(1) Examination Test Superintendent / Appraisers,
Chemical Examiner and Assistant
Chemical Examiner
7 17(3) Power to call for documents for the Superintendent /Appraisers
purpose of assessing duty under Section
17(2)
8 17(4) Accepting declaration for assessment Superintendent /Appraisers
prior to the examination
9 18 Provisional Assessment Deputy/Assistant Commissioner
10 19 Proviso (a)-Rules Deputy/Assistant Commissioner
11 21 Proviso (b)-Acceptance of value for Superintendent /Appraisers
purpose of separate assessment
12 21 Waiving of duty on goods, derelict, Deputy/Assistant Commissioner
jetsam etc.
13 22(3)(A) Ascertaining the value of damaged or Deputy/Assistant Commissioner
deteriorated goods
14 22(3)(B Sale of goods by either public auction or Deputy/Assistant Commissioner
by tender
15 25 Power to grant exemption from duty Central Government
16 27 Power to grant Refund of Duty Amount Deputy/Assistant Commissioner
17 27(3) Refund of duty consequent to any order Superintendent /Appraisers/
passed in appeal or revision Inspectors
18 28(1) Serving of notice for payment of duty Superintendent /Appraisers/
that has not been levied or has been Inspectors
short levied or erroneously refunded
19 30(1) Delivery of Import Manifest or Import Deputy Office Superintendent /
report U.D.C.

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