Page 37 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

A-108: iii - 149
Q-109: The time period for filing the Bills of Entry is specified in
(a) Section 46 of the Customs Act, 1962
(b) Regulation 4(1) of the Bill of Entry (Forms) Regulations, 2018
Which one of the above statement is correct?

(i) a only
(ii) b only
(iii) both a and b
(iv) None of the above
A-109: iii - both a and b
Q-110: A document in response to a query raised by Customs for a Shipping Bill can be submitted
through

(a) Online
(b) EDI Service Centre
(c) a & b
(d) None of the above
A-110: a - Online

Q-111: Which one of the goods are not covered under Kachha Bill of Entry
(i) Current newspapers
(ii) Fresh Fish
(iii) Fruits
(iv) Life saving drugs
A-111: iii - Fruits
Q-112: If the importer intentionally makes wrong declaration of value in the Bill of Entry of the
goods imported; then such goods are liable for confiscation under
(i) Clause (d) of Section 111 of the Customs Act, 1962

(ii) Clause (l) of Section 111 of the Customs Act, 1962
(iii) Clause (m) of Section 111 of the Customs Act, 1962
(iv) Clause (h)(i) of Section 113 of the Customs Act, 1962
A-112: iii - Clause (m) of Section 111 of the Customs Act, 1962
Q-113: Explain the processing of Bill of Entry for Assessment

A-113: Once the Bill of Entry is submitted in the system, the ICES validates the details from
various directories maintained in the system and calculates the value from the foreign
currency to Indian Rupees applying the exchange rates as applicable on the date of
submission of the Bill of Entry in the system and determines the assessable value for levy of
duty. Directories of the rates of duty as applicable on the goods on the relevant dates are
also maintained in the system. ICES calculates the amount of duty leviable on the goods on
the basis of rates of duty specified in the Customs Tariff, Central Excise Tariff, Cess
Schedules, various notifications imposing rates of duty on imported goods and exemption
notification as claimed by the importers in the Bill of Entry. Processing of the Bill of Entry
takes place in an automated environment and workflow according to the jurisdiction of

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