alleryStart learning →No appeal against a penalty order is heard unless the appellant does what?
AGives an affidavit only
BSurrenders the licence
CDeposits the penalty
DPays customs duty twice
Answer & Solution
Correct answer: C. Deposits the penalty
The second proviso to section 15(1) requires deposit of the penalty or redemption charges, unless waived for undue hardship.
Keep practising Customs 2 Foreign Trade Policy
Browse all Customs 2 Foreign Trade Policy questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
Under section 56, goods may be moved between parts of India through what?Goods transhipped to another Indian customs station become liable to duty when?What is presented to the proper officer for transhipment under section 54(1)?Goods meant for transhipment abroad may move under section 54(2) without paying what?Under section 76(1)(b), drawback is barred if the market price is less than what?Erroneously paid drawback must be repaid with interest within how long of demand?Interest on delayed drawback is payable if unpaid beyond what period from filing the claimSection 75 drawback relates to duty on imported materials used in making which goods?