Page 36 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Q-104: A person imported a laptop from USA for Rs. 30000 as baggage. Calculate the amount of
Custom duty payable by a person.
(i) No duty is payable as exemption is available on one laptop
(ii) 9750
(iii) 35500
(iv) 30000

A-104: i - No duty is payable as exemption is available on one laptop

BILL OF ENTRY AND SHIPPING BILL
Q-105: Can we bill two different suppliers under one invoice and clearance can be made in one Bill
of Entry?
(a) Two different suppliers not billed under one invoice and clearance under one Bill
of Entry is permitted.
(b) Two different suppliers cannot be billed under one invoice and clearance under one
Bill of Entry is not permitted.
Which one is correct on two different suppliers under one invoice?
(i) a only
(ii) b only
(iii) both a and b
(iv) None of the above
A-105: ii - b only

Q-106: Which one of the reasons, the prior Bill of Entry did not get updated automatically in the EDI
system as the final IGM is filed by Shipping Lines
(i) Mismatch of Unit Quantity Code
(ii) Bill of Lading date
(iii) House Bill of Lading Number and date
(iv) All of the above

A-106: iv - All of the above
Q-107: What will happen, if the liner fails to file the Export General Manifest with wrong rotation
numbers on Shipping Bill?
(i) The Shipping Bill is not getting integrated with EGM
(ii) The Shipping Bill is not processed for the sanction of Drawback
(iii) The Shipping Bill is not processed for the sanction of IGST
(iv) All of the above

A-107: iv - All of the above
Q-108: In which Section of the Customs Act, 1962 can amend of the description in Bill of Entry
(i) 147
(ii) 148
(iii) 149
(iv) 150

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