Page 88 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

(iii) both a and b
(iv) None of the above

A-285: iii - both a and b
Q-286: Section 18 of the Customs Act, 1962 allows an importer to provisionally clear the imported
goods from Customs pending final determination of value by giving a guarantee in the
form of
(i) Surety
(ii) Security deposit
(iii) Bank Guarantee
(iv) All of the above

A-286: iv - True
Q-287: In which one of the Section impose penalty on the person in-charge of vessel if there is
failure to account for all goods loaded on the vessel for importation into India or
transshipped under the provisions of the Customs Act, 1962.
(i) 120
(ii) 65
(iii) 116

(iv) None of the above
A-287: iii – 116
Q-288: The power to prohibit and the purpose for which import and export can be prohibited is
dealt with under
(i) Section 11
(ii) Section 10
(iii) Section 12

(iv) Section 15
A-288: i - Section 11
Q-289: Power to grant exemption from duty is dealt with under
(ii) Section 45
(ii) Section 38

(iii) Section 25
(iv) Section 77
A-289: iii - Section 25
Q-290: With reference to Section 6 of the Customs Act, 1962, briefly, whether the Central
Government could entrust any functions of the Central Board of Indirect Taxes and Customs
or any officer of Customs to any officer of any other department.
A-290: As per Section 6 of the Customs Act, 1962, the Central Government may, by
notification in the Official Gazette, entrust either conditionally or unconditionally to any
officer of the Central or the State Government or a local authority any functions of the Board
or any officers of Customs under Customs Act, 1962.

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