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reasons for the same. The noticee must be given an opportunity to explain in writing and in
person. Thereafter, the Assistant Commissioner of Customs/ Deputy Commissioner of
Customs may issue order under Section 28(2) of the Customs Act, 1962 confirming the
amount of duty payable. The demand notice must be issued within a period of six months
from the date of payment of duty or other relevant dates as indicated under Section 28. In
case of imports made by an individual for his personal use or by Government or by any
Educational, Research or Charitable Institutions, Hospital, the time limit to issue demand
notice is one year.
The period of six months or one year may be extended to five years to issue the
demand notice if the short collection or short levy of duty was on account of collusion or any
wilfull mis-statement or suppression of facts by the importer or the exporter or the agent or
employee of the importer or exporter.

DGFT
Q-396: The Exim Facilitation Committee is formed at DGFT office who will furnish advice on the

(i) Import of restricted item
(ii) Advance Authorisation
(iii) Export of restricted item
(iv) None of the above
A-396: i - Import of restricted item

Q-397: The Director General of Foreign Trade is appointed by
(i) Ministry of Commerce
(ii) Ministry of Revenue
(iii) The Central Government
(iv) None of the above
A-397: iii - The Central Government

Q-398: The Importer Exporter Code assigned by
(i) Central Board of Indirect Taxes and Customs
(ii) Directorate General of Foreign Trade
(iii) Ministry of Finance
(iv) None of the above

A-398: ii - Directorate General of Foreign Trade
Q-399: Explain the functions of CQCTD
A-399: The Committee (CQCTD) will be responsible for enquiring and investigating into all
Quality related complaints and other trade related complaints falling under the jurisdiction
of the respective RAs. It will take prompt and effective steps to redress and resolve the
grievances of the importers, exporters and overseas buyers, preferably within three months
of receipt of the complaint. Wherever required, the Committee may take the assistance of
the Export Promotion Councils/FIEO/Commodity Boards or any other agency as considered
appropriate for settlement of these disputes.

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