試題詳解

23 After the duty memo or penalty notice were delivered, and the payable amount is over NT500,000, the Customs may request the court for_________ of the property of the duty-payer or penalized person or take other protective measures to the extent that may cover the payable amount without there having been a guarantee provided.
(A)provisional disposition
(B)public auction
(C)provisional seizure
(D)warranty