Page 205 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

(vi) Re-export of goods imported under Advance Authorisation Scheme filed through
online under Scheme Code 99.
(vii) Re-export of imported goods imported under Notification No. 158/95-Cus. dated
14.11.1995 filed through online under Scheme Code 00 or 99.
A-799: i - True ii - False iii - True iv - True v - True vi - False vii - True
Q-800: When any goods imported on payment of duty are re-exported, the amount of duty paid on
such goods at the time of import is refunded and this refund is known as Drawback under
(i) Section 74 of the Customs Act, 1962
(ii) Section 75 of the Customs Act, 1962

(iii) Section 76 of the Customs Act, 1962
(iv) All of the above
A-800: i - Section 74 of the Customs Act, 1962
Q-801: Imported goods found defective after Customs clearance, or not found as per specifications
or requirements may be re-exported back as per the Section ……………. Customs Act, 1962.
(i) 73

(ii) 74
(iii) 78
(iv) None of the above
A-801: 74
Q-802: Indicate the time limit laid down for re-importing goods of Indian origin without payment of

Customs duty under Advance Authorisation
(i) Within one year of exportation
(ii) Within two year of exportation
(iii) Within six month of exportation
(iv) None of the above
A-802: i - Within one year of exportation

Q-803: Explain the procedure to be followed in respect of re-export of imported goods which are
not sought to be cleared for home consumption by importer

A-803: The Shipping Bill to be filed with the export noting department along with the
following documents in respect of re-export of imported goods which are not sought to b
e cleared for home consumption by the importer:
(i) Request letter for re-export by the importer/foreign supplier/shipper authorised
by the foreign supplier;
(ii) Original documents;
(iii) Letter from the consignee indicating NOC and relinquishment of title of goods;
(iv) Foreign Bankers letter confirming that no money has been received.

(v) Indian Banks confirmation to (iv) above.
(vi) Correspondence between the shipper and the consignee for return of goods.

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