Page 27 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

(iii) Self-Assessment of duty done by the importer is not correct in exemption
notification
(iv) All of the above
A-75: iv - All of the above
Q-76: Who is the proper officer under the Customs (Finalisation of Provisional Assessment)
Regulations, 2018?
(i) Deputy Commissioner or the Assistant Commissioner of Customs
(ii) Joint Commissioner or the Additional Commissioner of Customs
(iii) Commissioner of Customs

(iv) Chief Commissioner of Customs
A-76: i - Deputy Commissioner or the Assistant Commissioner of Customs
Q-77: A person imported some goods from Germany the value of which is 10 lakhs and duty is
payable at the rate of 20%. Some goods has been damaged before the order of clearance
for home consumption has been granted by the proper officer. The value of goods after
damages is 8 lakhs. Calculate the duty payable by the person at the time of clearance of
goods for home consumption
(i) Rs. 2 lakh
(ii) Rs. 1.6 lakh
(iii) Rs. 0.40 lakh
(iv) Rs. 0.50 lakh
ii - 1.6 lakh

22