Page 9 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Q-17: The power to have to be exercised after careful consideration of the facts of the case which
may include
(i) To ensure proper investigation of the offence
(ii) To prevent such person from absconding
(iii) Cases involving organised smuggling of goods or evasion of Customs duty by way of
concealment
(iv) All of the above
A-17: iv - All of the above
Q-18: Which one of the below statement is correct on refund of pre-deposit
(a) The importer cannot seek the refund of pre-deposit made at the time of appeal
before the Commissioner (Appeals) even if the order of the appellate authority is
proposed to be challenged by the Department.
(a) The importer can seek the refund of pre-deposit made at the time of appeal
before the Commissioner (Appeals) even if the order of the appellate authority is
proposed to be challenged by the Department.
(i) a only
(ii) b only
(iii) both a & b
(iv) None of the above
A-18: ii - b only
Q-19: The importer intends to file an appeal against a decision of the Tribunal on classification
before
(i) The Supreme Court as per Section 130E of Customs Act, 1962
(ii) The Supreme Court as per Section 130D of Customs Act, 1962
(iii) The Supreme Court as per Section 130F of Customs Act, 1962
(iv) The Supreme Court as per Section 130C of Customs Act, 1962
A-19: (i) The Supreme Court as per Section 130E of Customs Act, 1962
Q-20: The need for adjudication will arise only in cases where there are major amendments
involving
(a) Fraudulent intention
(b) Substantial revenue implication
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-20: iii – both and b
Q-21: Choose the correct answer on an officer who cannot issue an adjudication order as per the
Customs Act, 1962
(i) Superintendent of Customs
(ii) Assistant Commissioner of Customs
(iii) Deputy Commissioner
(iv) Additional Commissioner of Customs
A-21: i - Superintendent of Customs

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