Ajay and Co. imported certain goods into India by land mode and vehicle importing the goods reached the land customs station on 12.01.2025 at 16:00…

CA Final · Indirect Tax Laws · PYQS · September 2025
Ajay and Co. imported certain goods into India by land mode and vehicle importing the goods reached the land customs station on 12.01.2025 at 16:00 hrs. The timeline by which the person in charge of the vehicle should deliver the Import Report to proper officer will be:
(A) at any time prior to arrival of the vehicle
(B) by 12.01.2025 - 20:00 hrs.
(C) by 13.01.2025 - 04:00 hrs.
(D) by 13.01.2025 - 16:00 hrs.

Suggested Answer and Working Notes:

Correct Answer: Option (C)

by 13.01.2025 - 04:00 hrs.

Topics: Customs: Importation and Exportation of Goods

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