Page 46 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

(iv) 52

A-150: ii - 50
Q-151: Which one is correct on the validity of Shipping Bill in Air Cargo, Sea cargo and ICDs?
(i) Fifeen days at Air Cargo Stations and Seven days at Sea Cargo
(ii) Ten days at Sea Cargo and Seven days at Air Cargo
(iii) Seven days at Air Cargo Stations and Fifteen days at Sea cargo and ICDs
(iv) None of the above
A-151: iii - Seven days at Air Cargo Stations and Fifteen days at Sea cargo and ICDs
Q-152: Short note on late filing of Bill of Entry
A-152: (i) The Importer or Customs Brokers shall file the Bill of Entry before the end of the
next day following the day (excluding holidays) on which the aircraft or vessel or
vehicle carrying the goods arrives at a Customs station which is to be cleared under
Home Consumption or Warehousing.
(ii) The duty or any other charges in respect of any bill of entry are not payable for any
reason like exemption or otherwise, the late presentation charges shall not exceed
fifty thousand rupees.
(iii) The proper officer is satisfied with the reasons of delay, he may waive off the late
filing charges.
Q-153: Write short note of query reply on Bill of Entry
A-153: Once the importer replies to the queries, the Bill of Entry would come back to the
officer for approval, similar to how it happens at the time of appraising. This specific option
for only be used to raise queries where some documentary or other minor clarification is
required. For any major change vis-a-vis classification or valuation, the current practice of
sending the Bill of Entry to appraising section will continue to be followed.
Q-154: Quantity as per CTH while filing the Bill of Entry through online
A-154: (i) If the unit of measurement of the invoice does not tally with the CTH Directory,
quantity as per tariff has to be given in specified column.
(ii) For some tariff heads, there are two Specific rates of (2nd specific rate) duty. The
quantity as per unit of measurement of the second specific rate has to be given in
specified column.
Q-155: Mandatory checking of items details in Bill of Entry
A-155: (i) Applicable Customs Tariff Heading
(ii) Applicable Central Excise Tariff Heading, if any
(iii) Applicable exemption notifications, if any
(iv) Item Description
(v) Generic description
(vi) Manufacturers name
(vii) Model
(viii) Brand
(ix) Country of Origin.
(x) Port Of Shipment
(xi) Number of units.
(xii) Unit quantity code.
(xiii) Unit price

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