When may an officer order home clearance under section 47?
AOn expiry of one year
BOn arrival of the vessel
COn filing the shipping bill
DOn payment of duty and charges
Answer & Solution
Correct answer: D. On payment of duty and charges
Section 47 allows clearance when goods are not prohibited and the importer has paid the assessed import duty and charges.
Keep practising Customs Act, 1962
Browse all Customs Act, 1962 questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
A public customs warehouse (Type B) can be used by whom?The Brussels Definition of Value came from a convention adopted in which year?Which WTO valuation method is set out in Article 5?In the WTO valuation order, the transaction value of identical goods follows which ArticleIn the WTO valuation hierarchy, which method has first precedence?The WTO Agreement on Customs Valuation implements which GATT article?A wooden frame made of tropical wood is classified under which HS subheading?Where do residual 'Other goods' codes normally appear within an HS heading?