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permission from an Officer not below the rank of the Assistant Commissioner with
the reasons for issue of summons to be reduced in writing.

(ii) Where for operational reasons it is not possible to obtain such prior written
permission oral/telephonic permission from such officer must be obtained and the
same should be reduced to writing and intimated to the officers according such
permission at the earliest opportunity.
(iii) In all such cases, where summons are issued, the officer issuing summons submit a
report or should record a brief of the proceedings in the case file and submit the
same to the officer who has authorized to issue the summons.
(iv) Further senior management officials such as CEO, CFO General Manager of large
Company or PSU should not generally be issued summons at the first instance They
should be summoned only when there are indications in the investigation of their
involvement in the decision making process which led to revenue of loss.
(v) An officer who has issued summons for recording of statement in such case where
summons are issued to senior functionaries should be available in the office and
record the statement as per schedule given in summons. However, if for some
operational reason the officer is not available to attend the proceedings as per
schedule, this may be informed to the person summoned in advance.

STP/EHTP
Q-875: The licensing authority in respect of STP/EHTP units by
(i) The Director of the Ministry of Communication and Information Technology
(ii) The Director of the Ministry of Commerce
(iii) The Director of the Ministry of Finance
(iv) None of the above
A-875: i - The Director of the Ministry of Communication and Information Technology

TRANSPORT AND MARKETING ASSISTANCE (TMA)
Q-876: Write the objective of Transport and Marketing Assistance (TMA) for Specified Agriculture
Products
A-876: The Transport and Marketing Assistance (TMA) for specified agriculture products
scheme aims to provide assistance for the international component of freight and marketing
of agricultural produce which is likely to reduce the disadvantage of higher cost of
transportation of export of specified agriculture products due to trans-shipment and to
promote brand recognition for Indian agricultural products in the specified overseas
markets.
Q-877: FOB supplies where no freight is paid by Indian exporters is covered under TMA scheme
A-877: No
Q-878: What are the HSN chapters covered under TMA scheme?
(i) 1 to 23
(ii) 1 to 24
(iii) 2 to 23
(iv) 2 to 24

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