Concise Guide for CHALR Examination - List of Questions

106

Concise Guide for CHALR Examination Marine Soft Tech

1. What is the purpose of Customs Act, 1962 ? .................................................

2. What are Customs Duties ? .........................................................................

3. What is Customs Tariff Act, 1975 ? .............................................................

4. What is the Authority to levy Customs Duty ? ..............................................

5. How many Chapters & Sections are there in the Customs Act and what are

the Important Tasks assigned to Indian Customs ?........................................

6. What are the Constitutional Provisions ? ......................................................

7. What are the other major Rules & Regulations ? ...........................................

8. What are the notifications & Board Circulars under Customs Act ? ...............

9. What are the Similarities in Central Excise and Customs ? ............................

10. What are the differences between Territorial Waters of India & Indian

Customs Waters ? .........................................................................................

11. What is the Significance and Importance of Indian Customs Water &

Exclusive Economic Zone ? ..........................................................................

12. What do you mean by Ad-valorem Duties ? ...................................................

13. What is the Scope and Coverage of Customs Law ? ......................................

14. What do you mean by Foreign Going Vessel or Aircraft ? ..............................

15. What are the different kinds of Customs Duties ? .........................................

16. What are the Common links between Customs and Central Excise ? .............

17. Explain Nature of Customs Duty and taxable event ? ....................................

18. Explain Taxable event in case of Exports ? ....................................................

19. What are the different types of Customs duties ? ..........................................

20. What are the different kinds of import duties to protect Indian Industry ? ......

21. Describe Imports ? ......................................................................................

22. What is the Importance of Entry Inwards ? ...................................................

23. What is the Procedure for unloading goods ? .................................................

24. How the Customs Law is administered ? .......................................................

25. How imported goods are cleared off ? ............................................................

26. How the date of filing Bill of Entry is relevent for deciding duty liability ? .......

27. What is the procedure if goods imported are not cleared within 30 days ? ......

28. What are the Customs stations/Customs areas? ...........................................

29. Explain the Procedures to be followed by the conveyances ? ..........................

30. What are the Procedures to be followed by the Carrier in case of import ? ......

31. What are the different kinds of Bills of Entry ? ..............................................

32. What are the various essential documents required by the importer for filing

of Bill of Entry ? ..........................................................................................

33. Whether Carrier responsible for shortages during unloading ? .......................

34. Is it possible to import or export through Land routes? If so, list out the

Countries? ..................................................................................................

35. What is the procedure for Clearance of imported cargo for home consumption

with respect RMS & ACP ? ...........................................................................

36. Who can file Amendments to Documents ? How ? .........................................

Sl. No. Page No.

128

128

128

128

129

129

129

130

130

130

130

131

131

132

132

133

134

134

135

137

139

140

140

140

141

141

142

142

142

142

143

143

144

144

144

146

107


37. Explain Container Freight Stations (CFSs) and Inland Container Depots

(ICDs) ? ......................................................................................................

38. What are the problems we normally come across on import ? ........................

39. What are the restrictions on Custody and removal of Imported Goods ? .........

40. Explain Import of Cars ? ..............................................................................

41. Explain Import of Gold, Silver and Gifts ? ...................................................

42. Explain Project Imports ? ............................................................................

43. Explain High Seas Sale ? ..............................................................................

44. Explain Customs Tariff Act, 1975 ? .............................................................

45. What are the General rules for interpretation of Schedule I of the

Customs Tariff ? .........................................................................................

46. What is Basic Duty of Customs ? .................................................................

47. What is EFFECT? .......................................................................................

48. What is Preferential Rate of Duty (PRE.) ? ....................................................

49. What is Additional Customs Duty (ACD) ? ....................................................

50. What is Countervailing Duty (CVD) ? ...........................................................

51. What is Cess (Education Cess, Secondary and Higher Education Cess and

clean energy Cess ) ? ....................................................................................

52. Can you mention some broad guiding principles to be borne in mind while

attempting to classify the goods ? .................................................................

53. Explain Customs valuation in brief ? ............................................................

54. Explain valuation Rules for Import goods (new rules with effect from

10.10.2007) ?...............................................................................................

55. Explain valuation Rules for Export goods (new rules with effect from

10.10.2007) ? ..............................................................................................

56. Briefly discuss the valuation of goods under the Customs Act, 1962 ? ...........

57. Explain Transaction Value Method ? ............................................................

58. Discuss Transaction Value of Identical and Similar goods ? ...........................

59. When do we resort to Deductive Value and the Computed Value Methods

while arriving at the assessable value under the Customs law ? ....................

60. What are the additions to be made to the price actually paid or payable

under the Transaction Value Method? ..........................................................

61. Explain the concept of ‘Tariff Value’ in Customs ? ........................................

62. What does Special Valuation Branch (SVB) do in a Custom House ? ..............

63. What do you understand by the term “Assessment” ? ....................................

64. Explain Assessment of Customs Duty as per Section 17 ? .............................

65. What is Provisional Assessment ? ................................................................

66. Why and when provisional assessment is done ? ...........................................

67. What are the Interest rates applicable in case of provisional Assessment? ......

68. How the rate of duty and tariff valuation are applicable as per section 15 of

Customs Act, 1962 ? ...................................................................................

146

147

147

148

149

150

151

151

152

153

153

153

154

154

154

154

155

157

162

164

165

165

166

167

167

167

168

168

169

170

171

171

108


69. How do we determine rate of duty when goods consist of articles liable to

different rates of duty ? ...............................................................................

70. What is meant by the payment of duty under ‘Protest’ ? ................................

71. Explain “relevant date” as given in the Customs Act, 1962 ? ..........................

72. What is the role of Special Investigation and Intelligence Branch (SIIB) of the

Custom House ? .........................................................................................

73. Explain how the Bill of Entry is processed in EDI System in the Custom

House? ........................................................................................................

74. What is the difference between “component”, “parts” and “accessories” ? .......

75. What is the procedure to be followed by a person in charge & exporter? .........

76. What are the different kinds of Shipping Bills ? ............................................

77. Customs authorities give serial number (called ‘Thoka Number’) to shipping

bill, when it is presented ? ..........................................................................

78. Why Inspection of goods is required ? ...........................................................

79. What is Let Export? .....................................................................................

80. What is meant by the term “Entry outwards” ? .............................................

81. When Conveyance can leave the Country ? ...................................................

82. Do the Re-Importation of goods attract duty ? ...............................................

83. How Rate of duty and tariff valuation in case of export goods Sec 16

applicable ? .................................................................................................

84. What are the restrictions on goods being water borne with respect to Boat

Notes ? ........................................................................................................

85. Explain the procedure for processing of Shipping Bill under the EDI

System ? .....................................................................................................

86. Give a note on ‘Export Manifest’/’Export Report’ ? .........................................

87. How and when can an importer/exporter enjoy exemption from payment of

Customs duty ? ...........................................................................................

88. What is the provision in the Customs Act, 1962 for the refund of duty? .........

89. What is refund under section 26 ? ................................................................

90. Explain Demands ? ......................................................................................

91. Can a Demand be filed after 4 or 5 years ? ....................................................

92. Explain UJE ? ..............................................................................................

93. What is the relevance of “unjust enrichment” under Customs Law ? ..............

94. How to meet UJE to get entire refund ? ........................................................

95. For which are the cases UJE is not at all applicable ? ....................................

96. Explain the Duty Drawback Scheme ? .........................................................

97. When is abatement of duty given ? ...............................................................

98. When is ‘remission of duty’ resorted into Customs ? ......................................

99. What are differences between Section 49 & Section 59 ? ................................

100.What is Audit? What is its role in the context of Customs levy ? ...................

101.What are Statement of Facts (SOF) and Draft Audit Paras (DAP)? What is the

role of the Public Accounts Committee (PAC) in ensuring proper revenue

collection ? .................................................................................................

171

171

172

173

173

174

174

174

175

175

175

175

175

176

176

176

176

178

178

179

179

179

180

180

180

181

181

181

181

182

182

182

183

109


102.Give a brief data about the facility extended to international passengers to

import goods as their baggage ? ...................................................................

103. What is WTO ? .........................................................................................

104.Can any one import cargo items as part of Baggage ? ...................................

105.Can any one carry foreign currency to India ? ..............................................

106.Explain ‘Tax Evasion’ and ‘Tax Avoidance’? ..................................................

107.What is the nature of offences under the Customs Act, 1962 and other

allied? .........................................................................................................

108.What amounts to ‘Suppression of facts’? Explain ‘Fraud’ ? ...........................

109.Briefly mention the provisions under the Customs Law relating to ‘search’. ?.

110.When is seizure effected in Customs ? .........................................................

111.Briefly explain ‘Panchnama’(Mahazar) ? .......................................................

112.Explain Prohibition of Importation/ exportation of goods under sec 11? ........

113.Explain the provisions regarding ‘arrest’ in Customs ? .................................

114.What is the provision for summoning a person under customs law ? ............

115.Explain “Show Cause Notice” (SCN) ? ..........................................................

116.What is meant by ‘adjudication’ in Customs ? ..............................................

117.What are the powers of adjudication of Customs officers.? ...........................

118.Explain ‘Confiscation’ and ‘Redemption Fine’.? ............................................

119.What do you mean by the word ‘penalty’? When is it attracted under the

Customs Law ? ............................................................................................

120.Who can ‘Review’ their own orders under the Customs law ? ........................

121.What are the provisions for ‘Revision’ of orders under Customs Law ? ..........

122.What is meant by ‘Settlement of cases’ ? ......................................................

123.What are the provisions for Appeal in Customs ? .........................................

124.When Standard rate of duty is applicable ? ..................................................

125.Briefly describe Customs, Excise and Service Tax Appellate Tribunal ? .........

126.Explain the provision for ‘Remand’ in Customs ? .........................................

127.What is ‘Bank Guarantee’ and what is its relevance in Customs matters? .....

128.Describe procedure for the disposal of the confiscated goods? ......................

129.What is meant by Special Economic Zone? What provisions have been made

by the parliament for its functioning ? ..........................................................

130.How do the Customs officers recover the arrears of revenue ? .......................

131.What is the role played by Custom House Agent (CHA) ? ..............................

132.What is meant by Coastal Trade and what is the extent of Customs control

over the same ? ...........................................................................................

133.Explain the meaning of and procedure regarding “Stores” under the Customs

Act, 1962 ? ..................................................................................................

134.What is the law relating to import of Fire Arms ? .........................................

135.Explain the concept of ‘Natural Justice’ ? ...................................................

136.What is meant by ‘Promissory Estoppel’ and what is its applicability in

Customs matters. ? ....................................................................................

183

184

184

185

185

185

186

186

187

187

187

188

189

189

189

190

190

191

191

192

192

193

193

193

193

194

194

194

195

195

196

197

197

197

197

110


137.Explain the principle of ‘Res Judicata’ and its relevance in Customs

matters ? .....................................................................................................

138.What is “mens rea”? What is its relevance in Customs law ? .........................

139.Explain the concept of ‘Burden of Proof’. Give certain examples in the

context of Customs levy? ..............................................................................

140.What is meant by ‘Onus of Proof’? How it differs from ‘Burden of Proof’ ? ......

141.Explain the concept of ‘double jeopardy’ in the context of Customs law.? ......

142.Explain ‘prosecution’ under Customs law. ? .................................................

143.How does the COFEPOSA Act help the Customs Administration in India ? ....

144.What is meant by ‘suit’? Are the civil courts having jurisdiction over

Customs matters ? .....................................................................................

145.What is an ‘interlocutory order’? When is it passed in Customs ? .................

146.Explain ‘Abetment’. ? ..................................................................................

147.‘Attempt’ – How does it evolve ? ..................................................................

148.What are the limits for penalties under section 112 ? ..................................

149.What is Fast Track Clearance? ....................................................................

150.What is Natural Justice? or How demands are to be further pursued by

Customs? ...................................................................................................

151.What do you mean by Voluntary Payment? .................................................

152.What is the method of valuation for goods sent for repair & return? ............

153.What is meant by ‘Transit’ and ‘Transshipment’ of goods? ...........................

154.Explain Section 53 & 54 of the Customs Act briefly? ....................................

155.Give a short note on ‘Inland Container Depot’. ? ..........................................

156.What are the provisions under Coastal Goods ? ..........................................

157.Explain the provisions under the Customs Act, 1962 regarding the

warehousing of imported goods? ..................................................................

158.Which are the sections covered with Warehousing of Goods ? ......................

159.Who Appoints Public Warehouses ? ............................................................

160.How Private warehouse licence is issued ? ..................................................

161.Who can cancel Warehouse license ? How ? .................................................

162.What is Warehousing Bond ? ......................................................................

163.How many days Goods can be warehoused ? ...............................................

164.Whether interest is payable after warehousing period ? ...............................

165.How the Warehousing Goods are controlled ? .............................................

166.When Warehousing Charges are payable ? ..................................................

167.What are the Owner’s Rights to deal with warehoused goods ? ....................

168.Whether Manufacture or any other operations in relation to goods in a

warehouse are allowed ? .............................................................................

169.What is the Duty liability on imported goods present in the waste/Final

product ? ...................................................................................................

170.How to get exemption from excess duty under section 66 of Customs Act ? ...

171.How the Clearance of goods from a Bonded Warehouse is done ? .................

198

198

199

199

199

199

200

200

201

201

201

202

202

202

203

203

204

205

205

206

206

208

208

208

208

208

208

209

209

209

209

210

210

210

210

111


172.How to transfer warehoused goods to other bonded warehouse ? .................

173.How importer can remove goods for Home consumption from warehouse ? ...

174.How to export warehoused goods ? ..............................................................

175.What is the allowance in case of volatile goods ? .........................................

176.What do you mean by Storage without warehousing ? .................................

177.What do you understand by the term ‘Short-landing’? What penalty is

provided for this? .........................................................................................

178.Explain Storage of imported goods in warehouse pending clearance ? ...........

179.Can one get a gift from abroad? ..................................................................

180.Give a brief idea about the Custom Tariff ? ..................................................

181.What are the general rules for the Interpretation of Schedule 1 of the

Customs Tariff ? ..........................................................................................

182.What is UCP (Uniform Customs and Practice for Documentary Credits) ? .......

183.Write a Short notes on Import of Samples ? .................................................

184.Can Tribunal dismiss appeal for non prosecution ? ......................................

185.Write a Short note on DEPB Scheme ? .........................................................

186.Illustrate Organization hierarchy of Customs Department ? .........................

187.What are the Powers of a Customs Officer ? .................................................

188.Whether Custom Officer has a power to stop and inspect a Conveyance ? .....

189.Whether Customs Officers have Power to search other persons ? ..................

190.Can a Customs Officer can conduct search of premises ? ............................

191.What do you mean by Vexatious Search ? ....................................................

192.Can a Customs Officer seize the goods ? If so, When ? .................................

193.Can a Customs Officer dispose the goods by means of sale / action

immediately after seizure ? ..........................................................................

194.What are the goods covered under Section 110 ? .........................................

195.When seized goods can be returned ? ..........................................................

196.Whether documents can be seized ? ............................................................

197.Whether Customs Officers can X-Ray any person ? .....................................

198.What is Section 107 ? ................................................................................

199.Who can issue Summons ? .........................................................................

200.Whether Customs Officers have power to arrest ? ........................................

201.Explain the detailed procedure of Import and Export through Courier ? ........

202.What are the Regulations for Import and export through post ? ...................

203.What is the Rate of duty tariff value for post ? .............................................

204.What are the Exemptions for Post Parcels ? .................................................

205.What is the procedure to export by Post ? ...................................................

206.What do you mean by Stores ? Explain in detail various provisions relating

to Stores ? ..................................................................................................

207.What do you mean by Baggage ? ................................................................

208.Explain Declaration of Baggage ? ...............................................................

209.Explain Clearance procedure of baggage ? ..................................................

210

211

211

211

211

211

212

212

212

212

214

214

215

215

216

217

217

217

217

217

218

218

218

218

218

219

219

219

219

220

220

221

221

222

222

222

223

223

112


210.Whether any Exemptions/Remissions of duty are applicable for Baggage ? ...

211.When Customs duty can be demanded ? ....................................................

212.What is the Time limit for issue SCN ? ........................................................

213.What is the Relevant Date for Demand of Customs Duty ? ..........................

214.Who can apply for refund of Duty ? How ? ..................................................

215.Under what are the circumstances refund of Customs Duty / Interest can

be made ? ..................................................................................................

216.Whether refund of duty for defective goods can be made as per Finance Act

2009? Explain in detail ? ............................................................................

217.Whether Duty is exempted on pilfered goods ? .............................................

218.When Duty on pilfered goods is payable by port/Airport authorities ? ..........

219.When remission of duty on lost destroyed or abandoned goods be granted ? .

220.Explain Relinquishment of title of goods by Importer ? .................................

221.What are the Reasons for relinquishment ? .................................................

222.Explain Abatement of duty on damaged goods? ............................................

223.Explain Import for repairs, reconditioning etc ? ..........................................

224.What is Duty Drawback and how many kinds ? ..........................................

225.What is the Eligibility for Draw back on duty paid ? .....................................

226.Explain Quantum of Drawback ? .................................................................

227.Explain draw back if Goods for personal and private use? ............................

228.What are the goods not eligible for drawback ? ...........................................

229.How drawback is paid u/s 75 ? ...................................................................

230.When Industry rates are not applicable ? ....................................................

231.Explain Brand Rate ? .................................................................................

232.What is Special Brand Rate? .......................................................................

233.When the access and information are provided to the customs officers ? .......

234.Explain Drawback claim procedure ? ...........................................................

235.When drawback is not eligible ? ..................................................................

236.Whether interest is payable if drawback payment is delayed ? ......................

237.Distinction between drawback under 74 and 75 ? ........................................

238.What are Export Promotion Schemes? ........................................................

239.Explain Advance Licence ? .........................................................................

240.What are the Duty Remission Schemes ? ....................................................

241.Explain Duty free Replenishment Certificate ? ............................................

242.Explain Duty Entitlement Pass Book (DEPB) Scheme ? ...............................

243.Explain Export Promotion capital Goods (EPCG) Scheme ? ..........................

244.What are the two types of punishments under Customs Law ? .....................

245.What do you mean by Smuggling ? .............................................................

246.What do you mean by Prohibited Goods ? ....................................................

247.When Penalties are imposed ? .....................................................................

248.What are the penalties for Improper Imports ? Explain Quantum of Penalty

leviable for Improper Imports / Exports ? .....................................................

223

223

223

224

224

224

224

225

225

225

225

226

226

226

227

228

228

228

229

229

229

229

229

230

230

230

230

231

231

231

232

232

232

233

233

234

234

234

234

113

Concise Guide for CHALR Examination Marine Soft Tech249.What is the Liability of Ship Owner/Airlines ? ........................................

250.What are the penalties? Explain procedure to impose penalty ? ................

251.What is the Penalty for Short Landing ? .................................................

252.What do you mean by Confiscation of Goods? .........................................

253.What are the Goods that can be confiscated ? ........................................

254.How Goods can be confiscated after clearance from port ? .......................

255.What do you mean by Re-export of offending goods ? ..............................

256.Can Seized goods be released ? ..............................................................

257.Who can be punished ? How prosecutions for Offences be carried out ? ....

258.What is the Punishment that can be imposed? ........................................

259.Who orders to Publish the Name of accused ? ..........................................

260.What is False declaration & What is the punishment for false

declaration ? ...........................................................................................

261.What is the punishment for Obstruction of officers of customs ? .............

262.What is punishment for Refusing to be X-rayed ? ....................................

263.What is the punishment for improper export ? .........................................

264.How does the Act deal with an Offence in Case of Company ? ...................

265.What is the Offence by Officers of Customs ? ...........................................

266.Quote the relevant section and state the period for which goods may

remain Warehoused in case of - i) Capital Goods intend for use in any

100 % EOU ii)Any other goods ? What is the rate of interest payable where

goods remain warehoused beyond the specified period ? ............................

267.What is GSP system and how it work ? ..................................................

268.Write short notes on Duty on pilfered goods ? ..........................................

269.Write short notes on Coastal goods ? .....................................................

270.Write short notes on Burden of proof ? ...................................................

271.Write short notes on Goods in transit ? ...................................................

272. Write Short notes on ITC- HS Codes?.......................................................

273.State the purposes for which a Bill of Entry is required to be filed? What

is the requirement prescribed and state as to when it is required to be

present. Briefly state the different forms prescribed and their users ? ........

274.State the provision under the customs Act, 1962 for claiming refund of

duty ? Describe the circumstances under which it can be claimed, the

time period within the claim can be preferred and the officer competent to

grant the same. Can be claimed of export duty also? If so, express the

circumstances in which case be done. ? ...................................................

275What are the different kinds of Excise duties levied on goods and what are

the provisions of law thereof ? ..................................................................

276.Write an explanatory note on the administrative arrangements in a

customs functions and responsibilities, indicating the designations of

various officers of the customs House and the duties required to be

performed. By them. ..........................................................................

235

235

235

236

236

236

236

236

236

236

237

237

237

237

237

237

237

238

238

238

238

239

239

239

239

240

241

242

114


277.Write short notes on Into Bond Bill of entry ? ..............................................

278.Write short notes on Drawback shipping Bill ? .............................................

279.Write short notes on Port Trust charges ? ....................................................

280.Write short notes on Overtime postings ? ....................................................

281.Write short notes on Outturn statement ? ...................................................

282.A ford Car, Model ‘1982, made in USA is imported in Mumbai on

31.12.1985. The registration papers indicate that it was registered on

1.6.1982. The car was shipped to Mumbai from Bahrain on 1.12.1985. Please

indicate ? ....................................................................................................

283.What is carnet de triptyque? Indicate the advantage on the use of this

procedure. Mention the conditions to be observed by the users of this

procedure? ..................................................................................................

284.Write short notes on End use Bond ? ..........................................................

285.What is a Inland container Depot ? Explain why such depots are

established ? ..............................................................................................

286.Describle the requirements and arrangements for transshipment of

containers from the port of landing to the inland container Depot. ? Also

describe the procedure for export of containerized cargo from an ICD to Sea

Port ? ..........................................................................................................

287.What is baggage declaration ? what is meant by temporary detention of

baggage? ................................................................................................

288.What is the time prescribed within which the importer is required to export

containers of a durable nature? What is the other formality he must obtain

in this connection? ......................................................................................

289.Write down the procedure for transfer of goods from bond to bond ? .............

290.What is Project Imports under customs Tariff? Explain in brief the

procedure to get clearance of consignment under this facility ? ......................

291.(a) What is meant by unaccompanied baggage? What is the free allowance

admissible for such baggage? Give a brief of clearance procedure for such

baggage? .....................................................................................................

(b) Write a short note on Transfer of Residence ?

292.Quoting the relevant authority, distinguish between the following:- ..............

1) Fine and penalty.

2) Refund and drawback.

3) Confiscation and seizure.

4) Storage of imported

293. Is it necessary to issue Show Cause Notice before ordering confiscation of

goods imported by an importer? Quoting relevant provision of law, explain

the right of an importer before such an order can be passed ? ...................

294.If the customs decide to raise demand against one of your important client on

a charge of statement of facts, what is the time limit to such demand

notice and who is empowered to issue the said notice ? What if authorizing

243

243

243

244

244

244

245

245

245

245

247

247

247

247

248

249

250

115


an officer to issue such demand notice today if an order of goods by the

Asst. Commissioner of Customs dated 1.1.92? .........................................

295.An import consignment comprises of the following: ......................................

a) Washers made of vulcanized

b) Springs made of stainless steel.

c) on and off valves.

d) Printed Circuit Boards.

e) Discreet Electronic components.

f) Volt. Meters

The invoice produced by the importer is a consolidated invoice without

indicating value of it separately. On what basis the assessment should be

made. Give reasons quoting the authority.

296.What is the relevant date for determination of rate of duty in case of prior

entry Bill of Entry.? ...................................................................................

297.Write short notes on CHA duties and responsibilities ? ................................

298.Explain about Re-import of goods produced or manufactured in India ?........

299.What do you understand by the term validity of an import licence? If an

importlicence has been issued on 10.01.1992 valid for 18 months, what

would be the date of expiring of this licence? If the examiner does not

agree with your answers where can we find the answer? ...............................

300.Distinguish between an import licence and a Customs clearance permit

(CCP). .........................................................................................................

301.Write notes on the following: .......................................................................

i) Advance Licence (ii) Trading House (iii) Registered Exports

302.What are the various types of shipping bills? Identify each type and the

situation in which it is used ? .....................................................................

303.Track down the stage-by-stage movement of a Shipping Bill in the

Customs House ? .........................................................................................

304.Classify the following items under Customs Tariff for imports and indicate

subheading No., the effective basic customs duty rate, the relevant

Customs notification No., the effective duty rate and the relevant customs

notification No. (attempt any five) ? ..............................................................

305.Write short essay on assessment of Bill of entry? .........................................

306.Distinguish between seizure and confiscation, quoting legal actions under

the Customs Act, 1962, ..........................................................................

307.Under what circumstances an adjudicating authority is required to give

an option to pay fine in lieu confiscation.? ...................................................

308.What is a G.R. Form? ................................................................................

309.Explain LERMS ? ......................................................................................

310.IPRS : Explain this term and state whether it is available for all

materials? ...................................................................................................

250

251

251

251

253

253

254

254

255

255

256

256

257

257

257

258

258

116


311.Write short essay on the following (not exceeding 300 words) (i) Duty

Exemption Scheme for Physical Exports (ii) 100% EOU and EPZ

Schemes ? ..................................................................................................

312.What is canalization? Indicate five commodities the Export of which are

canalized under the current Export / Import Policy? ...................................

313.What is the authority for levy of duty of customs, additional duty of

customs and anti-dumping duty? ...............................................................

314.What is anti-dumping duty and on which articles have this duty been levied

by the Government? .....................................................................................

315.Classify the following items under Customs Tariff and indicate the sub-

heading number, the statutory and effective rate of customs and additional

duties and the relevant customs and Central Excise notification numbers, if

any. ............................................................................................................

316.What is the authority under which an aggrieved person can file an appeal

with Commissioner (Appeals and the Appellate Tribunal) ? And what is the

time period within which such appeals have to be filed? ................................

317.In what categories of orders, do the appeal be with the above authorities? ....

318.Quoting the relevant authority write notes on Manufacture – in-bond. ? .......

319.Quoting the relevant authority write notes on Value based advance licensing

scheme.? .....................................................................................................

320.Quoting the relevant authority write notes on Provisional Assessment of

Duty ? ........................................................................................................

321.What is drawback? How drawback under section 74 different from

drawback under section 75 of the CA 62? .....................................................

322.Can the exporter apply to the Government for fixation of rate of drawback

when the rate of drawback already determined is low? If so, what are the

relevant provisions for making such applications and the documents to be

filed with these applications? .......................................................................

323.what is the difference between the Export Promotion Capital Goods Scheme

and Export Oriented Unit Scheme? ..............................................................

324.What are the documents and declarations that are required to be filed along

with the bill of entry when imports are made under the export oriented unit

scheme? ......................................................................................................

325.What are Imported Goods ? .........................................................................

326.Name the articles (any four) not exempted from duty under Rule 2 of

Transfer Rules, 1978 ? .................................................................................

327.Who is authorized to issue a search warrant? ..............................................

328.Which place and with whose permission, the imported goods can be

unloaded in the Customs Ports ? ..................................................................

329.Under the Baggage Rules what is the amount of free allowance admissible to

an adult passenger when he arrives in India from Singapore after stay abroad

for a period ? ...............................................................................................

259

260

260

261

261

262

262

263

263

263

264

264

265

265

265

266

266

266

266

117


i) Not exceeding 3 days.

ii) Exceeding 3 days.

330.For how long can the goods remain under seizure under the Customs Act,

1962, without a notice under Sec.124 of the said Act? Can this time limit be

extended and if so, for what period and by whom?.........................................

331.Under what conditions a sanction of drawback is prohibited under the

C.A.62 Under ..............................................................................................

332.Explain the terms IGM and EGM. Identify the situation when IGM and EGM

are required to be filed? What are the various parts of the IGM and state the

important information it contains ? ..............................................................

333.What is the principle yardstick for determination of customs value of

imported goods as per GATT code of valuation? ............................................

334.Name the specified alternative methods in order of the hierarchy to be used

for determination of customs value? .............................................................

335.Write short note on Confiscation of Conveyances ? .....................................

336.Write short note on Second appraisement system ? ....................................

337.What are the adjudication powers of the following officers? .........................

338.Describe briefly the procedure for clearance goods for depositing in a

warehouse? ................................................................................................

339.Mr. A imported goods X but declared the same as Y in the Bill of entry. The

effective rate of customs duties on X is 10% and Y is 50%. Both X and Y

are not appearing in the list of negative under the export import policy.

The duty sought to be evaded works out to Rs.80,000/-. They were seized

and show causes notice was issued for confiscation and penalty. The

goods were confiscated absolutely without option for Redemption ?...........

340. What is SION?............................................................................................

341.What are the various documents to be submitted to the bank which enable

the buyer to take delivery of goods? .........................................................

342.What do you understand by freely convertible currency? Give example? .......

343.Undre what circumstances penalty is imposed on the improper importation

of goods and the attempt to export goods improperly? What is the maximum

limit of penalty in various cases of improperly imported goods?what is the

difference between the penalty under Sec 112b and 114 A of the custom

Act? ............................................................................................................

344.Discuss the reversionary power of board under 129D and 129 DA of custom

Act. What is the salient uniformity, similar uniformity and similar powers of

commissioners? ...........................................................................................

345.What is packing list? Why it is required ?.....................................................

346.What are the provision regarding by central Govt.? .....................................

347.Can central govt. of its own motion modify an order issued by the

commissioner appeal under sec 128A? .........................................................

266

266

266

267

267

268

269

269

270

270

270

271

271

272

273

273

273

273

118


348.What is the formality to be observed before confiscating any goods or

imposing any penalty under custom act 1962? .............................................

349.Discuss the salient features of fast clearance for goods imported by eligible

importers? What are its advantages and how it will help our country? List out

6 goods which are not eligible for the scheme? ..............................................

350.Define “Noting” ? ........................................................................................

351.What do you undrestand by manufacturing under customs bond? what are

the benifets available to such units ? ............................................................

352.What do you understand by end-use bond when is it required ? what is the

procedure of closure of such bonds? .............................................................

353.What are the salient features of customs of goods at concessional rate of

duty for manufacture of excisable goods rule ? ..............................................

354.Explain the necessity of fixation with some example of goods assessed on

tariff value ? ...............................................................................................

355.Comment on the permissibility of import Fire Arms as baggage ? ..................

356.Write a Short Notes on Assessment ? .........................................................

357.Write a Short Notes on Short Landing ? .....................................................

358.Write a Short Notes on Adjudication ? ........................................................

359.State the documents required to be filed along with B/E and S/B ? ..............

360.What do you mean by “Prior Entry” Bills of Entry ? ......................................

361.What is the procedure for clearance of goods if on physical examination, the

goods are found to attract more amount of duty than second Appraisement

system ? .....................................................................................................

362.Who has the power to grant exemption from duty ? Can this authority grant

exemption if it is not in public interest ? What is the difference between

general exemption and ad hoc exemption ? ...................................................

363.The standard rate of duty on peas under sub heading 0713.10 is 100 %. Is it

permissible under the law to exempt peas from duty in excess of Rs. 2 per

kilo ? if so, under what authority ? ..............................................................

364.(a) Write short notes on Transshipment

(b) If the Order passed by the Commissioner (Appeals) in respect of baggage,

short landed goods and ‘Drawback’ are not appealable to the Tribunal,

then what is the remedy available to the aggrieved persons in such cases?

(c) What is the action where goods are loaded in a conveyance in a foreign

port for importation into India is not unloaded at the port of destination?

How does the importer, who has paid the cost of such goods to the foreign

suppliers and also duty to the Customs department, get relief? ...............

365.What is the procedure for noting a B/E in Customs House ? What is meant

by prior entry and Final entry B/E? ? ..........................................................

366.What is the procedure for examination of goods in the Docks ? Can the

goods be examined prior to the noting of B/E ? ............................................

273

274

274

275

276

276

277

277

277

277

278

278

278

278

279

279

279

280

281

119


367.Write a short note on (a) Export Penalty ? (b) How the function value is

declared ? (c) Transit and Transhipment ? (d) Ware housing B/E and home

Consumption B/E ? ...............................................................................

368.Write a short note about PCA and Concurrent Audit ? .................................

369.Explain safe Guard duty & Anti Dumping Duty ? .........................................

370.Describe EoUs (Export Oriented Units), EHTPs (Electronic Hardware

Technology Parks STPs (Software Technology Parks) and BTPS (Bio Technology

Parks)..........................................................................................................

371.Can goods exported under Adv. Lic be reimported ? .....................................

372.Write Short Note on Advance Noting of B/E ? .............................................

373.Write short notes on Re-export of imported goods drawback of customs

duties Rules 1995? .....................................................................................

374.What is the procedure for claiming drawback on goods exported by post? .....

375.What are the declarations to be made or re-exports (sec.74) other than by

post? ...........................................................................................................

376.What are the documents to be filed for sec.74 DBK? ....................................

377.What is the Procedure for filing of drawback claims? ...................................

378.Who is a Custom House Agent? What are the obligations of a C.H.A? Can a

regular Customs House Agent work in all Customs Stations? State the

requirement to be fulfilled in respect of the same ? .......................................

379.What are the exceptions for not obtaining a C.H.A. Licence? ........................

380.Explain Warehoused goods under various sections of CA 1962......................

381.Distinguish between Transaction Value & Assessable Value ? .......................

382.Distinguish between ‘acquittal’ and ‘remission of punishment ? ....................

383.What is the relevance of the concept of ‘limitation’ ? ...................................

384.What amounts to reasonable belief ? ...........................................................

385.What amounts to contempt of court? Also explain the expression ‘ex parte’.

Who is an ‘intervener’ ? ................................................................................

386.What amounts to coercion? When does a levy become illegal ? ......................

387.Explain ‘double taxation’. ? .........................................................................

388.What are contraband goods ? ......................................................................

389.Explain the terms ‘affidavit’ and ‘bonafide belief’. ? ......................................

390.What is the procedure for clearance post parcel? Is a bill of entry required to

be filled for clearing goods import through post ? ..........................................

391.Describe the following ? ..............................................................................

i) CFS

ii) Land customs stations

iii) Coastal ports

iv) Stores

v) Self Assessment procedure

vi) Inland container depots:

282

283

283

284

285

286

287

287

287

288

288

288

290

290

292

293

293

293

293

294

294

294

294

294

295

120


392.Distinguish between quantity based advance license scheme and value

based advance license scheme ? ...................................................................

393.Distinguish between a 100% export oriented unit and exporting unit

manufacturing under custom bond. Clearly indicate the diffrernce in benefits

available to the two ? ...................................................................................

394.Exporting unit manufacturing under Custom Bond ? ...................................

395.What do you understand by Duty Drawback under the customs and the

central excise Law? ......................................................................................

396.Briefly describe the procedure of fixation of drawback? What are the

situations under which such rates are fixed? ................................................

397.Describe the procedure for payment of drawback ? ......................................

398.Expand the terms “COFEPOSA” And write briefly about it ? .........................

399.What precautions will you take to minimize frauds by unscrupulous

elements and avoiding above? ......................................................................

400.Describe briefly the various type of bills of entry which are filed under the

customs law. Indicate the documents which are required to be attached at ?..

401.Name of various types of S/Bills and indicate the documents required to be

presenting with a S/B ? ...............................................................................

402.Explain the Export Promotion Schemes by facilitating duty-free import of

inputs (Duty Exemption and Remission Schemes) ? ......................................

403.What role does Foreign Trade Policy play in regulating India’s international

trade? ........................................................................................................

404.Explain Post Clearance Audit in RMS ? .......................................................

405.What is meant by Export Oriented Units (EOUs)? Explain the scheme for

different kinds of goods.? .............................................................................

406.Explain the features of Export Promotion Capital Goods (EPCG) Scheme ? ....

407.What are the situations under which a licence, granted to a Custom house

agent, can be revoked ? ...............................................................................

408.What are the documents required to be filed with the Customs Department

while effecting exports? ...............................................................................

409.How the goods are allowed entry in the Docks/CFS for customs clearance? ..

410.To whom the export goods and the accompanying documents are presented

thereafter? .............................................................................................

411.How the export documents are processed? .................................................

412.What are the examination norms for the export goods? ................................

413.How is the Order for Export given? ..............................................................

414.Once the goods are examined and Let Export Order given by Customs

Officer, how the goods are stuffed in the container? ....................................

415.What document is filed for Foreign Exchange Purpose? ................................

416.What is the different between DFRC and DEEC (Advance Licence) Scheme? .

417.How can one ascertain the Status of Shipping Bill? .....................................

418.Is there any Customs Duty to be paid on export? .........................................

296

296

296

297

297

297

297

298

298

299

299

300

302

304

305

306

306

306

307

307

307

307

307

307

308

308

308

121


419.What is the procedure for drawal of sample? ...............................................

420.What is the process of sanction of drawback claim? .....................................

421.Whether any document is handed over to the exporter as proof of export? ...

422.Which goods are not allowed for import through Post Office? .......................

423.Which goods are allowed for import through Post Office? .............................

424.What is the value limit for import of samples and prototypes through Post? ..

425.By whom courier parcels are carried? .........................................................

426.Which are the goods not allowed to be imported through courier? ................

427.What is the value limit for export through courier? ......................................

428.What is the procedure for disposal of uncleared goods in the matter of

import and export through courier? ........................................................

429.What is the procedure for registration of Authorized Courier? ......................

430.What is the primary requirement for importing any goods ? .........................

431.What is the procedure for obtaining the IEC Number ? ................................

432.Once a person has an IEC Number, what are the formalities in respect of

Customs for the import of goods? ................................................................

433.What is the relevant date for determining rate of duty when goods are

exported out of India? ..................................................................................

434.Who calculates the duty? ............................................................................

435.Who is treated as Adjudicating authority under the Customs Act,1962? ........

436.Under what conditions can imported goods be confiscated by Customs ? .....

437.What is the procedure for claiming the benefits of ‘Deemed Exports’? ..........

438.What is the meaning of Deemed Exports? ...................................................

439.What is the procedure to be followed in case of an appeal to the Appellate

Tribunal? .....................................................................................................

440.Under what circumstances can a person/firm appeal to the Appellate

Tribunal ? ...................................................................................................

441.Will there be prosecution also when the goods are confiscated and penalty

levied? ........................................................................................................

442.What are the circumstances under which a person is prosecuted under the

Customs Act, 1962? .....................................................................................

443.What is the quantum of penalty that may be levied? ...................................

444.What is the authority to levy such penalty? ................................................

445.What are the circumstances under which penalty is levied on persons under

the Customs Act, 1962? ...............................................................................

446.What is the quantum of fine that may be levied and what is the authority? ...

447.What are the details that one has to furnish while filing a Bill of Entry ? ......

448.What are the circumstances under which fine may be imposed on imported

or export goods? ..........................................................................................

449.If any excess duty is paid on export goods, can it be refunded? If so, what is

the procedure? ..............................................................................................

308

308

309

309

309

309

309

310

310

310

310

310

310

310

311

311

311

311

313

313

313

313

313

314

314

314

314

314

314

315

315

122


450.What is the procedure to claim refund of excess duty and interest paid on

imported goods? ..........................................................................................

451.What is Container Freight Station (CFS)? ...................................................

452.In case of export where the amount of Drawback has been paid but the sale

proceeds in respect of such export goods has not been realised, what is the

course of action? ..........................................................................................

453.In cases where the amount or rate of drawback already determined is found

to be low by the exporter, what is the procedure to be followed to get the

correct amount or rate fixed ? .......................................................................

454.In cases where the Rate of Drawback is not fixed what is the procedure to

claim Drawback? .........................................................................................

455.What is “All Industry Rate of Drawback”? ...................................................

456.When there is erroneous or excess payment of drawback to the exporters,

how does the department recover it? Is there any provision to recover

interest also? If so, at what rate? .................................................................

457.When any order for payment of Drawback is made by the Commissioner

(Appeals), Central Govt. or any Court on an appeal against an order of the

Customs Officer, is it necessary to file a separate claim for Drawback? If so,

what is the time limit? ..................................................................................

458.What is the procedure for claiming Drawback on the goods re-exported by

post? ...........................................................................................................

459.Is the full amount of duty paid at the time of import ? Refundable, when

such goods are re-exported ? What are the other conditions to claim

drawback under Section 74 of the Customs Act, 1962? ................................

460.What is the Drawback paid under Section 74 of the Customs Act, 1962? .....

461.What is the procedure to be followed to export the goods under claim for

rebate? ........................................................................................................

462.Where are the rates of export duty specified? ...............................................

463.When is the duty to be paid ? .....................................................................

464.In whose favour are the cheques / Bank drafts to be drawn and where are

they deposited? .............................................................................................

465.What is the rate of duty applicable to export goods? ....................................

466.How is application for Approval as EOU made ? ..........................................

467.What are 100% EOUs? ..............................................................................

468.If any imported goods are lost or destroyed before the clearance for home

consumption, is any duty payable by the importer? .....................................

469.If any imported goods are damaged or deteriorated before they are cleared

from Customs, is the full duty payable? ........................................................

470.What is Delivery Order and by whom it is issued ? .......................................

471.If any imported goods are pilfered from a consignment before they are

cleared from Customs, can the importer get any relief from duty? .................

315

315

315

316

316

317

317

317

317

317

318

318

318

318

318

318

318

319

319

319

319

319

123


472.What are the different types of exemptions granted under sub-section (1) of

Section 25 of the Customs Act, 1962? .........................................................

473.Who has the authority to grant exemption from duty on imported or export

goods ? .......................................................................................................

474.Can the importer relinquish the title of the goods after they are

warehoused? ...............................................................................................

475.Is there any provision to waive the interest? ...............................................

476.Is any interest payable when the Warehoused goods are cleared for home

consumption? ..............................................................................................

477.How long can the goods remain in the warehouse ? ....................................

478.What is the rate of duty applicable to the Ex-Bond Bills of Entry? ...............

479.What is the exchange rate applicable to convert foreign currency into Indian

rupees when the warehoused goods are cleared for home consumption on

ex-bond Bills of Entry? ................................................................................

480.Should the entire consignment warehoused for home consumption be

cleared at a time on payment of duty or can it be cleared in piecemeal ? .......

481.What is the procedure to clear the Warehoused goods for home

consumption? ..............................................................................................

482.What is the procedure to warehouse imported goods in a place other than

the place of importation? .............................................................................

483.If the importer does not want to clear the goods on payment of duty for home

consumption immediately on landing, is there any facility to postpone

payment of duty and clear the goods for home consumption on payment of

duty as and when he wants? ......................................................................

484.What is detention certificate? Under what circumstances is the same issued

by the Customs? ..........................................................................................

485.What are Dangerous Drugs? ......................................................................

486.What food items can be imported ? ..............................................................

487.What are the requirements for importing drugs and medicines ? ..................

488.What is the Govt. stores import? ................................................................

489.What is the procedure for taking the goods back to the town after shut out of

the export cargo? ........................................................................................

490.What is the procedure to be followed to get refund on the goods, if a Bill of

entry is filed for full consignment as per the Bill of Lading/Airway Bill /

Manifest and invoice and duty is paid, but a part of the consignment only is

found lande ? ...............................................................................................

491.Can the “interest” charges shown in the invoice of the suppliers be

chargeable to duty ? .....................................................................................

492.What do you mean by Landing Charges? ....................................................

493.Whether there is any time limit to pay duty once a Bill of Entry has been

assessed ? .................................................................................................

319

320

320

321

321

321

321

321

321

321

321

322

322

323

323

323

323

323

323

324

324

324

124


494.Under what circumstances are goods of Indian origin on re-exportation

allowed clearance free of duty ? ..................................................................

495.What are Inland Container Depots, under what section of the Custom Act

1962 such depots are declared ? ..................................................................

496.What are the Rules for determination of country of origin? ..........................

497.What do you mean by Cannalisation? .........................................................

498.What do you mean by Examination of Goods? ..............................................

499.What is landing certificate? ........................................................................

500.What is difference between Drawback and Refund? .....................................

501.What is difference between Duty and Cess? ................................................

502.Is there any appellate mechanism if a person is aggrieved by the decision of

any of the adjudicating authorities? ..............................................................

503.What is T.R.A.? .........................................................................................

504.What are powers and functions of A.D.C. & P.H.O.? ...................................

505.Explain Tariff Values? ................................................................................

506.What is the authority under the Customs Act 1962 for examination or

testing of import or export goods? ...............................................................

507.What is the relevant date for determination of rate of duty and tariff

valuation of duty and the tariff valuation of imported goods (other than

baggage) and baggage? .................................................................................

508.What is a Carnet de triptique? Indicate the advantage of the use of this

procedure. Mention the conditions to be observed by the users of the

procedure? ...................................................................................................

509.What are the details that one has to furnish while filing a Bill of Entry ? ......

510.Can a Bill of Entry for Home Consumption be substituted for a Bill of Entry

for warehousing or vice-versa and if so under what circumstances? ............

511.Can an importer abandon the imported goods? ...........................................

512.What is Global system of Trade apprehension (GHTP) ? What are the benefits

and rules applicable? ..................................................................................

513.What are the documents that need to be filed to clear the imported goods ? ..

514.What is Customs Tariff Act 1975? Under which section the various duties

are leviable ? ..............................................................................................

515.What are various classification rules for interpretation of schedules to

Customs Tariff Act 1975 ? ...........................................................................

516.What are the customs (import of goods at concessional rate of duty for

manufacture of excisable goods) Rules 1996, when are they applied and

what are their benefits ? ..............................................................................

517.Is the importer required to have any licence for importation of any goods ? ...

518.Under what circumstances can Appeals be made and How ? ......................

519.What is Settlement Commission ? How does it function ? ...........................

520.Is there any mechanism for settlement of dispute other than Departmental

appeals / Write appeal to the court ? .............................................................

324

324

325

325

326

326

326

327

327

327

328

328

328

328

329

329

329

329

329

330

330

330

330

331

331

331

333

125


521.What are the penalties for improper exportation of the goods enabling

confiscation ? .............................................................................................

522.Under what conditions can export goods be confiscated by Customs ? .........

523.What are the penalties for improper importation of the goods enabling

confiscation ? .............................................................................................

524.What are the rules for permitting the Drawback on duty paid on imported

materials used in the manufacture or processing of goods which are

exported ? ................................................................................................

525.What are the rules applicable on re-export of duty paid goods ? Is the

exporter allowed Drawback ? .....................................................................

526.Is there any time limit to clear the imported goods ? ....................................

527.What is the option before importer in case there is delay in clearing the

goods ? .......................................................................................................

528.Is the exporter allowed refund of export duty, if yes,under what

circumstances ? ..........................................................................................

529.Is the importer allowed the remittance of duty on lost, destroyed or

abandoned goods ? .......................................................................................

530.Can claim of abatement of duty be allowed on damaged or deteriorated goods

also ? ..........................................................................................................

531.How is assessment of duty done by Customs ? ..........................................

532.How is valuation done for the purpose of assessment by the Customs ? .......

533.What is logging of DEEC Book ? .................................................................

534.What is Present Market value ? ..................................................................

535.What is registration and verification of DEPB and how is it done ? ..............

536.What is factory stuffing permission ? ..........................................................

537.Is return of export goods from dock allowed ? .............................................

538.What happens if there is a dispute / difference in stand regarding duties

payable from the stand point of importer vis a vis the Department ? ............

539.Can a shipping bill be converted from one scheme to another ? ..................

540.What is Shipping Bill, What are its various types ? ....................................

541.What is the procedure for import and export through Courier ? ...................

542.What is Project Import, how is it registered, is it possible to amend the

contract registered under Project Import ? ...................................................

543.What is the depreciation rate accepted by Customs for valuation of imported

second hand equipments and used cars ? ...................................................

544.What proof has to be given for installation of capital goods imported against

EPCG Licence ? ...........................................................................................

545.What is the requirement of cash security and Bank Guarantee against

Project Import ? ..........................................................................................

546.Are the Customs procedures followed in India similar to those followed in

other countries ? ..........................................................................................

333

333

334

335

336

337

337

338

338

338

339

340

341

341

341

341

341

341

342

342

342

342

343

343

343

343

126


547.What is Telegraphic Release Advice (TRA)?Who is the issuing authority ? .....

548.What value of goods is accepted by Customs for duty purposes ? .................

549.What is the process of assessment and clearance of imported goods through

Green Channel ? .........................................................................................

550.How is Bill of Entry filed through EDI system ? ..........................................

551.What is advance noting of Bill of Entry ? .....................................................

552.What is Bill of Entry, how it is noted ? .......................................................

553.Are there any Customs recognized agents for the purposes of Customs

Clearance who can be approached for clearance of import ? ..........................

554.Who can be assured of Customs facilitation ? ..............................................

555.Who is CHA ? ............................................................................................

556.What do you understand by the term ‘Deemed Exports’? ..............................

557.Explain All Industry Rates ? .......................................................................

558.Explain the concept of Multimodal Transportation.? ....................................

559.What is meant by Logistics? ........................................................................

560.What are the different modes of transportation? ..........................................

561.Explain Banking Laws pertaining to import of goods and services? ...............

562.Explain Banking Law pertaining to export of goods and services? .................

563.Explain ‘Bail’ and ‘Anticipatory Bail’.? .........................................................

564.Discuss the import and export procedures under Customs Act.? ..................

565.What are the exclusions from Assessable Value? .........................................

566.What is the procedure in case the Containers are to be stuffed in the Factory

premises? ....................................................................................................

567.What are the exemptions granted under sub-section (2) of Section 25 of the

Customs Act, 1962 ?. ..................................................................................

568.If the import license is registered with one Customs House, but the goods

are landed in some other port, what is the procedure to be followed to clear

the goods in that port? .................................................................................

569.When a consignment requiring import license has landed in a port, but the

license is held up elsewhere, is there any provision to clear the goods

pending production of license? ......................................................................

570.What are the circumstances under which a person is prosecuted under the

Customs Act, 1962? .....................................................................................

571.How to obtain an Import Licence under the EPCG Scheme? .........................

572.What are the conditions for import of capital goods under EPCG scheme?

Can second hand goods be imported under this scheme? .............................

573.What are the responsibilities of the person approved by the Commissioner of

Customs as custodian of imported goods? .....................................................

574.What are Stevedoring Charges? Are these charges to be added to the

assessable value for the purpose of charging duty? ......................................

575.What is meant by effective rate of duty? ......................................................

576.What is the procedure to Import Goods through ICD ? .................................

577.What is the Procedure to Export Goods through ICD ? .................................

343

343

344

344

344

344

345

345

345

345

346

347

347

348

349

356

360

360

361

361

361

362

362

362

362

363

363

363

363

363

364

127


578.What is the procedure for claiming drawback under the EDI system? ...........

579.What does the department do with the confiscated goods? ...........................

580.A big ship carrying merchandize and stores enters the territorial waters of

India but it cannot enter the port. In order to unload the merchandize

lighter ships are employed. Stores are consumed on board the ship as well

as by the small ships. Examine whether such consumption of stores

attracts customs duty, quote relevant section and case law, if any. Stores

are supplied to the above ships. Will such supplies be treated as exports

and be entitled to drawback? ..................................................................

581.Sun Industries Ltd sent certain good by a ship from Kolkata to Colombo in

Sri Lanka under claim for drawback on the said goods under Section 75 of

the Customs Act, 1962 against shipping bill. The ship had passed beyond

the territorial waters of India and the engine developed trouble while the

ship was in the high seas failing within the ambit of expression ‘taking out

to a place outside India’. The ship returned back and ran aground in

Indian territorial waters at the port of Paradeep. The fittings, stores and

cargo was salvaged. Discuss the admissibility of claim for drawback by the

company.? ....................................................................

582.GEOTECH has imported 5 main frame computer systems from USA in

August, 2009 paying customs duty of Rs. 60 lakhs. Due to some technical

snags that developed in the system in November, 2009 the supplier sent

his technicians to India to resolve the same. No solution was found. In

July, 1999 INFOTECH decided to re-ship/return the goods to the foreign

supplier. You as a CHA of GEOTECH and have been approached for advice

whether import duty already paid can be got back from the Central

Government, when the goods are reshipped/returned. Briefly examine

with reference to the provisions of Customs Act, 1962 ? ...........................

583.An officer of the Customs has reason to believe that a person has secreted

gold/diamonds or documents about his person liable to confiscation. He

wants to search him. The person requests the officer to take him to a

Gazetted Officer or Magistrate. Should his request be acceded to? What

precautions should be taken in such a search? .......................................

584.What are the General Provisions about Baggage ? ........................................

585.Whether an 100% EOU/EPZ unit can supply goods to another 100% EOP ?

EPZ unit against payment in foreign exchange ? ...........................................

586. Briefly state the salient features of the General Small Scale (SSI) Exemption

Scheme ? ...............................................................................

587. What are the various cases under which penalty is levied ?......................

588. What to you mean by M.R.P ? .................................................................

364

365

365

365

366

366

367

368

368

368

369

Date post:	07-Apr-2015
Category:	Documents
Upload:	srinivasa-rao
View:	609 times
Download:	5 times