Page 38 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Customs Officers as provided under the law.
In general, the Appraising work is divided in to Appraising Groups and sub groups,
based on the Chapter/Tariff Headings of Customs Tariff Schedule. The roles of the officers
for Appraising Groups are allotted by the Systems Manager on the basis of workload of
assessment. More than one role of appraising groups can be allotted to one officer (more
than one group can be allotted to one officer). Based on total assessable value of the
individual items in a Bill of Entry, the Bill of Entry on its submission is automatically assigned
by the system to a particular Appraising Group of which the assessable value is the highest.
All the Bills of Entry assigned to a particular Appraising Group are put in a queue and are
processed on “First Come First Serve” basis. In a specific case, only the AC/DC of concerned
Appraising Group are authorized to change priority, if circumstances so warrant.
The Movement of Bills of Entry from one officer to another takes place automatically in a
predetermined workflow basis depending on roles and jurisdiction assigned to them. During
the processing of Bill of Entry, the officer concerned may raise Query to the importer for
further clarification/information. The Query on approval by the concerned AC/DC shall be
transmitted to the importer for online reply. Such a Bill of Entry on which query has been
raised, is automatically pulled out of assessment queue till reply online/through service
center is received from the importer.
Q-114: What happens if a Bill of Entry is filed after 30 days from arrival of the vessel?
(i) The bill has to be filed with reasons for delay.
(ii) On submission, the bill goes to the Assistant Commissioner of Customs for Section
48 approval.
(iii) On submission, the Bill of Entry number will only be generated the Assistant
Commissioner of Customs approval in the system.
(iv) All of the above
A-114: iv - All of the above
Q-115: If an importer is unable to pay date after assessment of Home Consumption Bill of Entry
whether the Bill of Entry can be converted to Warehouse Bill of Entry?
(a) It is not possible and the only option available is to warehouse the goods under
Section 49 of the Customs Act, 1962
(b) The duty already determined at the time of assessment along with interest is to be
paid whenever the importer decides to pay the duty.
(i) a only

(ii) b only
(iii) both a and b
(iv) None of the above
A-115: iii - both a and b
Q-116: Write a short note on Prior Entry for Bill of Entry

A-116: For faster clearance of the goods, provision has been made in section 46 of the Act,
to allow filing of bill of entry prior to arrival of goods. This bill of entry is valid if
vessel/aircraft carrying the goods arrive within 30 days from the date of presentation of bill
of entry. The importer has to declare that the vessel/aircraft is due within 30 days and they

33