Page 255 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

A-1007: It is an association of businessmen whose reason is to endorse money-making and industrial
happiness in the community.
Q-1008: Explain the procedure for clearance of containers imported temporarily
A-1008: (i) The nature of bond should be “continuity bond”.
(ii) No Bank Guarantee / Security is required is furnished along with the bond.
(iii) Bond should be executed by shipping line, Non Vessel Owning Common Carrier
(NVOCC), Steamer agents or their authorised representatives.

(iv) The bond amount should cover only the duty element of the imported containers
and not the cargo it is carrying.

(v) The validity period of the bond should be for a year, extendable till further such
period as requested by the person executing the bond.
(vi) Till module for automatic matching of imported and export containers within
permissible time is rolled out at all Customs ports, the process of monitoring of period of
temporary importation would be done manually
Q-1009: Explain the guidelines for arrest followed in Customs Board of Indirect Taxes and Customs??
A-1009: 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-1010: Explain the export of Finished Leather Norms
A-1010: The items mentioned in column 2 of the below table will constitute Finished Leather
and the same may be exported without a license but subject to the terms and conditions
specified against each item in column 3 of the below:-
Sl. Description of item Manufacturing Norms Conditions
No.
(1) (2) (3)
I Leathers with finishing coat (All a. Tanning
substrates – Goat and Sheep skins b. Dyeing (optional)
and Bovine hides/sides calf skins c. Fatliquoring
including splits)
d. Finishing coat

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