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Questions and Answers
What is the definition of 'Adjudicating Authority' according to Section 2 of the Customs Act, 1962?
What is the definition of 'Adjudicating Authority' according to Section 2 of the Customs Act, 1962?
- Any authority incompetent to pass any order or decision under this act, but includes the Board, Commissioner (appeals) or appellate tribunal
- Any authority competent to pass any order or decision under this act, but includes the Board, Commissioner (appeals) or appellate tribunal
- Any authority incompetent to pass any order or decision under this act, and does not include the Board, Commissioner (appeals) or appellate tribunal
- Any authority competent to pass any order or decision under this act, but does not include the Board, Commissioner (appeals) or appellate tribunal (correct)
What is the definition of 'Customs Station' according to Section 2 of the Customs Act, 1962?
What is the definition of 'Customs Station' according to Section 2 of the Customs Act, 1962?
- Any customs port, Customs Airport, international courier terminal, foreign post office or land customs station (correct)
- Any customs port, Customs Airport, international courier terminal, foreign post office or warehouse
- Any customs port, Customs Airport, international courier terminal, foreign post office or sea customs station
- Any customs port, Customs Airport, international courier terminal, foreign post office or air customs station
What is the definition of 'Assessment' according to Section 2 of the Customs Act, 1962?
What is the definition of 'Assessment' according to Section 2 of the Customs Act, 1962?
- Determination of the dutiability of any goods and the amount of duty, tax, cess or any other sum so payable, if any, under this Act or under the Customs Tariff Act, 1975 (correct)
- Determination of the dutiability of any goods and the amount of duty, tax, cess or any other sum so payable, if any, under this Act or under the Customs Tariff Act, 1975, but does not include provisional assessment
- Determination of the dutiability of any goods and the amount of duty, tax, cess or any other sum so payable, if any, under this Act or under the Customs Tariff Act, 1975, but does not include self-assessment
- Determination of the dutiability of any goods and the amount of duty, tax, cess or any other sum so payable, if any, under this Act or under the Customs Tariff Act, 1975, but does not include re-assessment
