Page 246 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

A-967: iii - 15 days from the date of re- assessment of bill of entry or shipping bill, as the case may
be
Q-968: In the context of Customs Act, 1962, the terms “pilfer” means:
(i) To steal
(ii) Petty theft
(iii) both a & b

(iv) None of the above
A-968: iv - None of the above
Q-969: The duty is not payable by the importer in case of pilfered goods only if any goods are
pilfered:
(i) After unloading thereof
(ii) After unloading thereof but before order of clearance by proper officer for deposit
in warehouse or home consumption
(iii) After clearance of order by proper officer
(iv) None of the above

A-969: ii - After unloading thereof but before order of clearance by proper officer for deposit in
warehouse or home consumption
Q-970: The relevant date for duty payable on pilfered goods is the date of:
(i) Filing of bill of entry
(ii) Order of clearance
(iii) Filing of Import General Manifest or Report

(iv) None of the above
A-970: iii - Filing of Import General Manifest or Report
Q-971: If the pilfered goods are restored to the importer then importer is liable to pay duty at the
rate prevailing on the date of
(i) Filing Bill of Entry by the importer
(ii) Filing import manifest or report by the person-in-charge
(iii) Restoration by the port authority to the importer
(iv) None of the above

A-971: i - Filing Bill of Entry by the importer
Q-972: Which of the following duties or taxes included for the calculation of duty referred to in
Section 3(5)?
(i) Basic Customs Duty u/s 12
(ii) ACD 3(1) or 3(3)
(iii) Transaction value or Tariff value

(iv) All of the above
iv - All of the above
Q-973: Transaction value for the purpose calculating ACD on warehouse sale before clearance for
home consumption or export, where only part of the warehoused goods has sold for more
than once, will be:

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