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CMA Final · Indirect Tax Laws and Practice · Customs Procedures - Baggage and Courier / Post

Under the Customs Act, 1962, which authority is empowered to make regulations on the form and manner of entry, and on the examination, assessment to duty and clearance of goods imported or to be exported by post or courier?

The Board makes these regulations. Section 84 of the Customs Act, 1962 empowers the Board to frame regulations on entry, examination, assessment to duty and clearance of goods imported or exported by post or courier, as well as their transit or transhipment.

  1. AThe BoardCorrect
  2. BThe proper officer at the foreign post office
  3. CThe authorised courier
  4. DThe Commissioner of Customs (Appeals)

Explanation

Section 84 states that the Board may make regulations providing for the form and manner of entry and for the examination, assessment to duty and clearance of goods imported or exported by post or courier. The other persons named have no such regulation-making power under that section.

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