Page 253 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

(iv) None of the above
A-1001: both a and b
Q-1002:What is DDP?
A-1002: Delivery Duty Paid, an international commerce term (incoterm) used to describe the
delivery of goods where the seller takes most responsibility. Under DDP, the supplier is
responsible for paying for all of the costs associated with the delivery of goods right up until
they get to the named place of destination. The buyer is then responsible for unloading the
goods at the end destination. DDP can be used to describe ocean, road or air transportation
of goods, including multimodal transportation.
Q-1003:Explain the guidelines for arrest followed in Customs Board of Indirect Taxes and Customs??
A-1003: The decision to arrest needs to be taken on case-to-case basis considering various
factors, such as, nature and gravity of offence, quantum of duty evaded or credit wrongfully
availed, nature and quality of evidence, possibility of evidence being tampered with or
witnesses being influenced, co-operation with the investigation, etc. Power to arrest has to
be exercised after careful consideration of the facts of the case which may include:
(i) To ensure proper investigation of the offence;
(ii) To prevent such person from absconding;

(iii) Cases involving organised smuggling of goods or evasion of Customs duty by
way of concealment;

(iv) Master minds or key operators effect proxy/benami imports/exports in the
name of dummy or non-existent persons/IECs, etc.
(v) Where the intent to evade duty is evident and element of mensera/guilty
mind is palpable;
(vi) Prevention of the possibility of tampering with evidence;
(vii) Intimidating or influencing witnesses; and
(vii) Large amounts of evasion of duty
Q-1004:Explain the meaning of entry inwards and entry outwards with reference to the Customs law

A-1004: Entry inwards is a permission granted by the proper officer to a vessel after which
the master of the vessel permits unloading of the imported goods. Such entry inwards is
granted only after master of the vessel delivers import general manifest to the proper officer
or the proper officer is satisfied that there was sufficient cause for not delivering it. Entry
inwards, however, is not required for unloading of baggage accompanying a passenger or a
member of the crew, mail bags, animals, perishable goods and hazardous goods.
Entry outwards is a permission granted by the proper officer to a vessel to go on a
foreign voyage to the port of consignment. The master of the vessel permits loading of
export goods only after the proper officer grants entry outwards to the vessel. However,
entry outwards is not required for loading of baggage and mail bags.
Q-1005:When is redemption fine imposed? Whether a refund of redemption fine can be claimed if
the importer decides to abandon the goods after paying such fine?
A-1005: After goods are confiscated, they become property of Central Government and
Government can sell/auction the goods. However, in some cases, the person from whom

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