बॉन्डेड वेअरहाउसेसबाबत काय खरे आहे ?
(a) आयातदाराला संपूर्ण आयात शुल्क एका वेळेला भरावयाची गरज राहात नाही.
(b) आयातदार आयात केलेला माल अंशतः नेऊ शकतो.
(c) मालाची प्रत राखण्याची काळजी घेतली जाते.
(d) पुनर्निर्यात शक्य राहते.
पर्यायी उत्तरे :

The correct answer is Option D ((a), (b), (c) and (d)).

Key Points:
• Functions and Features of Custom Bonded Warehouses:
• Under the Customs Act, 1962, a bonded warehouse is a secured area licensed by customs authorities where dutiable imported goods may be stored without paying customs duty until cleared.
• Key Functional Benefits:
• Deferred Duty Payment (a): Importers do not have to pay the full customs duty immediately on arrival; duty is paid only when goods are cleared for domestic consumption.
• Part Clearances (b): Importers can clear goods in installments/parts according to cash flow and manufacturing needs.
• Quality Maintenance (c): Licensed warehouses provide controlled storage preserving the quality and condition of goods.
• Facilitates Re-export (d): Goods can be re-exported directly from the warehouse without paying domestic customs duty, boosting entrepôt trade.
• Therefore, all statements are completely true, making (a), (b), (c), and (d) (Option 4) correct.
• Key Takeaway: Bonded warehouses enable deferred/partial duty payments, partial delivery, quality maintenance, and duty-free re-export.