Page 198 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Battery Pack, Motor, Motor Controller, Charger, Power Control Unit, Energy Monitor
Contractor, Brake system, Electric Compressor not mounted on chassis.
(iv) All of the above
A-783: i - As a knocked down kit containing all the necessary components, parts or sub- assemblies,
for assembling a complete vehicle, with disassembled Battery Pack, Motor, Motor
Controller, Charger, Power Control Unit, Energy Monitor Contractor, Brake system, Electric
Compressor not mounted on chassis.
Q-784: Explain the NIL rate of duty on life saving drugs imported by or a clinic

A-784: A person can directly import the life saving drugs as per Sl. No. 167C of Customs Notification
50/2017 and notification also provides conditions (which is referred in Sl. No.16) that if the
goods are imported by an individual for personal use and the same be certified by the
Director General or Deputy Directory General or Assistant Director General, Health Service,
New Delhi, Director of Health Services of the State Government or the District Medical
Officer or Civil Surgeon of the district in each individual case that the goods are life saving
drugs or medicines.

OFFENCE

Q-785: The meaning of the applicant under the Customs (Compounding of offenses) Rules, 2005
(i) Any importer, Exporter or any other person
(ii) Any importer, Exporter or any other person includes officers of Customs
(iii) Any importer, Exporter or any other person not includes officers of Customs
(iv) None of the above

A-785: iii - Any importer, Exporter or any other person not includes officers of Customs
Q-786: The compounding amount on offence specified under Section 134 of the Customs Act, 1962
(i) Rupees fifty thousand for each offence
(ii) Rupees fifty thousand for the first offence and to be increased by hundred per cent
of the amount for each subsequent offence.
(iii) Upto ten per cent of the amount of market value of the goods
(iv) Upto ten per cent of the amount of market value of the goods subject to minimum
of one lakh rupees
A-786: ii - Rupees fifty thousand for the first offence and to be increased by hundred per cent of the
amount for each subsequent offence

Q-787: Write the punishment prescribed for offenses with Sections as per the Customs Act, 1962
A-787: (i) Deliberate evasion of Customs duty amounting to Rs. 30 crores - Imprisonment upto
7 years and with fine under Section 135 (1) (i) (B) of the Customs Act, 1962.
(ii) Import of FICN through baggage having face value of Rs. 50 lakhs - Imprisonment
upto 7 years and with fine under Section 135 (1) (i) (C) of the Customs Act, 1962.
(iii) Attempted Export of Red Sanders valued at Rs. 5 crores- Imprisonment upto 7 years
and with fine under Section 135 (1) (i) ( c) of the Customs Act, 1962.
(iv) Attempt to fraudulently claim drawback amounting to Rs. 10 lakhs - Imprisonment
upto 3 years under First proviso to Section 135 (1) of the Customs Act, 1962.

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