Page 160 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

A-614: Section 31 of the Customs Act, 1962 states that no imported goods shall be
unloaded from any vessel until an entry inwards for the same has been granted by the
proper officer. This restriction, however, does not apply to unloading of accompanied
baggage of a passenger or a crew, mail bags, animals, perishable goods and hazardous
goods.

Section 32 of the Customs Act, 1962 requires that no imported goods which are
required to be mentioned in the manifest or import report shall be unloaded at any Customs
station unless the same are mentioned in the said import manifest or import report.

Section 33 of the Customs Act, 1962 prescribes that except with the permission of
the Proper Officer no imported goods shall be unloaded and no export goods shall be loaded
at any place other that a place approved under Section 8(a) of the Customs Act, 1962.

Section 34 of the Customs Act, 1962 stipulates that imported goods shall not be
unloaded and export goods shall not be loaded on any conveyance except under the
Supervision of the proper officer. The proviso to the Section permits the CBIC to grant
general permission and the proper officer to grant special permission in any particular case
for unloading or loading of goods without the supervision of the proper officer.

Q-615: Explain the import of Containers
A-615: All Customs duties are exempt on durable imported Containers, provided the
importer executes a bond binding him to re-export the said Containers within 6 months and
furnish documentary evidence to the satisfaction of the said Deputy/Assistant
Commissioner or else to pay the duty leviable thereon. The period of 6 months may, on
sufficient cause being shown, be extended by the Deputy/Assistant Commissioner for 3
months and thereafter by the Commissioner of Customs for any further period as deemed
fit.
Q-616: Explain the procedures for release of containers detained for examination and investigation

A-616: If Containers are detained for the purpose of examination, investigation etc., the
goods should be de-stuffed and stored in any warehouse and the empty Containers
released so that Shipping Agents could fulfil the commitment of re-exporting them within 6
months of import.

Q-617: The Customs procedure for allowing gate-in of the export containers is on the basis of E-
Form 13 issued by
(i) Concerned Custom House
(ii) Customs Officer incharge in Port
(iii) Port Terminals
(iv) None of the above

A-617: iii - Port Terminals
Q-618: The inland departure manifest requires on
(i) The inbound movement of cargo
(ii) The outbound movement of cargo
(iii) Trashipment of cargo
(iv) None of the above
A-618: ii - The outbound movement of Cargo

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