Page 140 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Customs Officers can be submitted online by uploading the documents. The Central Board of
Indirect Taxes and Customs brought all the Participating Government Agencies (PGAs) under
eSanchit and enable PGAs who issue Licenses, Permits, Certificates and Other Authorisations
(LPCOs) to upload the documents by PGAs instead of importer and exporter. The IRN of the
uploaded document will be communicated by PGAs to the beneficiary importer and exporter
for quoting the same in their declaration.
Q-538: Explain the rate of drawback be granted provisionally to the exporter where amount or rate
of drawback has not been determined

A-538: The exporter may be granted provisional duty drawback when exporter executes a
bond binding him to repay the entire or excess amount of drawback. Where an exporter
desires that he may be granted drawback provisionally, he may make an application in
writing to the Principal Commissioner of Central Excise or Commissioner of Central Excise, as
the case may be or the Principal Commissioner or Commissioner of Customs and Central
Excise that a provisional amount be granted to him towards drawback on the export of such
goods pending determination of the final amount of drawback. The exporter may be allowed
provisional duty drawback of an amount not exceeding the amount claimed by him in
respect of such export.
However, it is to be noted that rate of drawback is determined provisionally only
when exporter intends to get Brand Rate of duty drawback for his exports. The provision has
no applicability when exporter intends to get duty drawback on the basis of All Industry
Drawback Rates.

E-SEAL/BOTTLE SEAL
Q-539: Which of the document to require for applying for self-sealing/factory stuffing permission?
(i) Application
(ii) Specimen signature with photograph of authorized signatories duly attested by
Director/Partner/Proprietor
(iii) Self attested copy of IEC/PAN/GSTIN Registration No

(iv) All of the above
A-539: iv - All of the above
Q-540: Availment of self-sealing procedures on export consignments
(a) All exporter of AEOs will be eligible for self-sealing.

(b) The exporters who were availing sealing at their factory premises under the system
of supervised factory stuffing will be automatically entitled for self-sealing
procedure.

Which one is correct on the above statement?
(i) a only
(ii) b only
(iii) both a and b
(iv) None of the above

A-540: both a and b

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