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Customs Protests and Appeals Process

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Questions and Answers

What is the purpose of filing a protest as outlined in the text?

To avoid payment of fines in seizure cases

To challenge a ruling or decision made by the District Collector or customs officer (correct)

To delay the release of imported goods

To request an extension for payment of customs duties

According to Section 1107, what is the consequence of not filing a protest in a protestable case?

The action of the District Collector is final and conclusive (correct)

The District Collector's action becomes invalid

The protested goods are released without payment

The ruling or decision cannot be appealed

When is the deadline to file a protest against a ruling or decision as mentioned in the text?

Before the ruling is made

Within 5 days after payment of customs duties

At the time of seizure of goods

Within 15 days after payment or thereafter (correct)

What is required for the release of imported goods under protest if the disputed amount is not paid?

Posting of sufficient security Signup and view all the answers

According to Section 1108, how should a protest be filed?

In accordance with prescribed rules and regulations Signup and view all the answers

What action does filing a protest allow an interested party to take?

To appeal a District Collector's action Signup and view all the answers

What is the time limit for the Commissioner to render a decision on a protest?

30 days Signup and view all the answers

Which party is required to furnish samples of goods if the protest involves questions of fact?

Importer Signup and view all the answers

What must the protesting party specify in the document when making a protest?

Both decision and grounds Signup and view all the answers

In case a protest is sustained, what action is taken by the authorities?

Appropriate order is made Signup and view all the answers

How many days after receiving a protest does the Commissioner have to render a decision if it's filed correctly?

30 days Signup and view all the answers

Which official verifies the samples of goods presented by importers in case of a protest?

Customs officer who made the classification Signup and view all the answers