Page 116 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

DIFERRED PAYMENT
Q-400: Which one relates to the deferred payment of import duty?
(i) The Bill of Entry returned for payment from 1st day to 15th day of any month, the
duty shall be paid by the 16th day of that month
(ii) The Bill of Entry returned for payment from 16th day till the last day of any month
other than March, the duty shall be paid by the 1st day of the following month
(iii) The Bill of Entry returned for payment from 16th day till the 31st day of March, the
duty shall be paid by the 31st March
(iv) All of the above
A-400: iv - All of the above

DIRECT PORT DELIVERY (DPD)
Q-401: The following categories of importers can opt for facility of Direct Port Delivery (DPD) DPD:
(a) Importers who have already been accorded either AEO Tier I, II or III status,
(b) Importers with a clear track record of compliance and an import volume of 25 Full
Container Load (FCL) TEUs through a particular port or otherwise in the preceding
financial year.
Which one of the above statement is correct?
(i) a only
(ii) b only
(iii) both a and b
(iv) None of the above
A-401: both a and b

Q-402: Explain the categories of importers cannot opt for facility of Direct Port Delivery (DPD)
A-402: The following categories of importers cannot opt for facility of Direct Port Delivery (DPD):
(i) Importers against whom a case of mis-declaration of description of goods or of
concealment / diversion of imported goods / evasion of duty has been made in the
preceding five years;
(ii) Importers facing prosecution proceedings in a matter under the Customs Act, 1962;
(iii) Those importing goods that are subjected to 100% examination in terms of extant
policy;
(iv) Importers importing mostly LCL consignments.

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