CMA Intermediate · Direct and Indirect Taxation · Customs Act
Which statement about the Common Customs Electronic Portal under the Customs Act, 1962 is correct?
The Board may notify the Common Customs Electronic Portal to facilitate registration, filing of bills of entry, shipping bills and other prescribed documents, and payment of duty. It is not limited to fines or shipping bills, and it is not set up by the Tariff Commission.
- AThe Board may notify it for registration, filing of bills of entry and shipping bills, and payment of dutyCorrect
- BThe Central Government must set it up only for payment of fines
- CIt can be used only for filing shipping bills and not for bills of entry
- DIt is established by the Tariff Commission for classification disputes
Explanation
Section 154C allows the Board to notify a common portal for facilitating registration, filing of bills of entry, shipping bills and other documents and forms, payment of duty, and other purposes it specifies. The other options narrow or misattribute its scope.
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