71. Goods whose duty are determined according to their value are liable to pay duty according to ___?
a. Custom Act 1969
b. Section 25 of Custom Act 1969
c. Section 2 subsection (46) Sales Tax Act, 1990
d. Both a and b
72. The determination of value for the purpose of duty is discussed under section __________ of Federal Excise Act, 2005?
a. 9
b. 10
c. 11
d. 12
73. Registration according to Federal Excise Act is discussed under ______section?
a. 11
b. 12
c. 13
d. 14
74. When a person has already registered himself under sales tax act, 1990 _________ to register under Federal Excise Act, 2005?
a. Required
b. Not required
c. Required in some cases
d. NOT
75. Section 14 of Federal Excise Act, 2005 deals with ____________?
a. Recovery of unpaid duty
b. Recovery of erroneously refunded duty
c. Arrears of duty
d. AOT
76. According to Federal Excise Act, 2005 government can recover duty within _____years?
a. 3
b. 4
c. 5
d. NOT
77. Show cause notice would be send to a person for the recovery of duty within ________ years?
a. 2
b. 4
c. 5
d. 6
78. The department of Inland Revenue has _______ days to decide the recovery matter?
a. 90
b. 120
c. 150
d. NOT
79. __________ power to extend the days of recovery for 60 days
a. Federal Government
b. Provincial Government
c. Commissioner
d. NOT
80. The short paid amount can be recovered under section _______ of Federal Excise Act, 2005.
a. 13
b. 14
c. 14A
d. Not