Page 188 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat
P. 188

LATE FILING
               Q-729:  Can Customs give a waiver of late filing charges on when manifest files with errors by the
                       Shipping  Lines  or  forwarders  or  when  the  line  numbers  are  not  split  by  the  forwarders
                       immediately?
               A-729:         Yes,  as  per  para  3  of  the  Notification  No.  36/2018-NT  dated  11.05.2018,
                       Joint/Additional Commissioner  is  the  proper  officer and  it  is  the  discretion  of  the  proper
                       officer to consider the cases where manifest filed wrongly and the situation is beyond the
                       control of the importer or Customs Broker and take a decision about waiver of late filing
                       charges.

                                                   LEGAL UNDERTAKING
               Q-730:  The format of Legal Undertaking is available in
                       (i)    Appendix 14D of the Hand Book of Procedures
                       (ii)   Appendix 14E of the Hand Book of Procedures
                       (iii)   Appendix 14F of the Hand Book of Procedures
                       (iv)   Appendix 14G of the Hand Book of Procedures
               A-730:  i - Appendix 14D of the Hand Book of Procedures


                                                         LICENCE
               Q-731:  Which one of the contents mentioned in Part E of license?
                       (i)    list of items permitted for export with Quantity
                       (ii)   list of items permitted for export with Value
                       (iii)   list of items permitted for export with Value and Serial Number
                       (iv)   All of the above
               A-731:  iv - All of the above
               Q-732:  Contents mentioned in Part C of license
                       (a)    list of items (raw material) allowed for import for manufacture of items of export (as
                              listed in part E)
                       (b)    Item Serial No. in Part C used in  manufacture of export item.
                       Which one of the correct on the above one?
                       (i)    a only
                       (ii)   b only
                       (iii)   both a and b
                       (iv)   None of the above
               A-732:  ii - both a and b



















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