Page 161 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Q-619: The goods are kept under the custody of a custodian appointed by
(i) Deputy Commissioner of Customs
(ii) Additional Commissioner of Customs
(iii) Commissioner of Customs
(iv) Chief Commissioner of Customs

A-619: iii - Commissioner of Customs
Q-620: Can the importer get relief from duty if any imported goods are pilfered from a consignment
before they clear?
A-620: Yes. If any imported goods are pilfered after unloading, but before the proper
officer has made an order for clearance the importer shall not be liable to pay duty on such
goods. However, if such goods are restored to the importer after pilferage, no such relief is
available as per Section 13 of the Customs act, 1962.
Q-621: Explain the disposal of unclaimed and uncleared cargo
A-621: Imported goods are allowed to be cleared for home consumption by the Customs, if
there are no restrictions or prohibitions, assessment formalities have been completed, and
duty leviable has been paid. However, it is often the case that the importer files the Bill of
Entry but does not clear the goods due to various reasons such as financial problems, lack of
demand for the goods, etc. Such goods are called ‘uncleared goods’. In some cases, the
importer does not even come forward to file the Bill of Entry for clearance of goods is known
as ‘unclaimed goods’.
In terms of the provisions of the Customs Act, 1962, the duty is leviable on imported
goods, regardless of whether they are cleared by the importers or not. Similarly, dues of
other agencies, such as, carriers and custodians for carriage and storage of goods
respectively, may also arise. Where the importers do not come forward to make payment of
such dues, the Customs duty and other dues can be recovered by selling the
unclaimed/uncleared goods.
Q-622: The law prohibits unloading of any goods at a Customs station, which are not mentioned in
(i) IGM/import report
(ii) Bill of the Entry
(iii) Consol General Manifest
(iv) None of the above
A-622: i - IGM/import report
Q-623: Responsibility of the shipping line to ensure that every consignment of metal scrap in
unshreded compressed or loose form is accompanied by
(i) Inspection certification after it is loaded on the ship
(ii) Pre-shipment inspection certificate before it is loaded on the ship
(iii) No Objection Certificate from Customs Department
(iv) None of the above
A-623: ii - Pre-shipment inspection certificate before it is loaded on the ship
Q-624: Responsible for safe handling of the LCL cargo and ensure that there is no intermixing of ITP
LCL cargo with other cargo by
(i) Customs officers

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