Concise Guide for CHALR Examination
Marine Soft Tech
Page No.
Sl. No. 1. What is is the purpose of Customs Customs Act, 1962 1962 ? ................................. ................................................. ................
128
2. What are Customs Duties ? ............................... ................................................ .................................. ......................... ........
128
3. What is Customs Tariff Act, 1975 ? ................................ ................................................ ............................. .............
128
4. What is the Authority Authority to levy levy Customs Customs Duty Duty ? ................................ .............................................. ..............
128
5. How many many Chapters Chapters & Sections Sections are there in the Customs Customs Act Act and what are the Important Tasks assigned to Indian Customs ?........................................
129
6. What are are the Constitutiona Constitutionall Provisions Provisions ? ....................... ........................................ ............................... ..............
129
7. What are the other other major Rules & Regulations Regulations ? ......................... ......................................... .................. ..
129
8. What are the notificatio notifications ns & Board Board Circulars Circulars under Customs Customs Act ? ...............
130
9. What are the Similarities Similarities in Central Central Excise Excise and Customs ? ......................... ............................ ...
130
10. What are the differences between Territorial Territorial Waters of India India & Indian Customs Waters ? ................................... .................................................... .................................. .................................. .................... ...
130
11. What is the Significance and Importance Importance of Indian Customs Water & Exclusive Exclusive Economic Economic Zone ? .................................. .................................................... ................................... ...................... .....
130
12. What do you mean by Ad-valorem Ad-valorem Duties ? ........................................... ................................................... ........
131
13. What is the Scope Scope and Coverage Coverage of Customs Customs Law ? .................................. ...................................... ....
131
14. What do you you mean by Foreign Foreign Going Going Vessel or Aircraft ? .............................. ..............................
132
15. What are the different kinds of Customs Duties ? ............................... ......................................... ..........
132
16. What are the Common Common links between Customs Customs and Central Central Excise Excise ? .............
133
17. Explain Nature of Customs Customs Duty and taxable event ? .................................... ....................................
134
18. Explain Taxable Taxable event in case of Exports ? ............................... .............................................. ..................... ......
134
19. What are the different types of Customs duties ? ................................... .......................................... .......
135
20. What are the different kinds of import duties duties to protect Indian Industry Industry ? ......
137
21. Describe Imports ? ................................. .................................................. ................................. ................................. .................... ...
139
22. What is the Importance of Entry Inwards ? ....................................... ................................................... ............
140
23. What is the Procedure for unloading goods ? .................................... ................................................. .............
140
24. How the Customs Law is administered ? ............................................. ....................................................... ..........
140
25. How imported goods are cleared off ? .................................. .................................................. .......................... ..........
141
26. How the date of filing Bill of Entry is relevent for deciding duty liability liability ? .......
141
27. What is the procedure procedure if goods imported are not cleared within within 30 days ? ......
142
28. What are the Customs stations/Customs stations/Customs areas? ................................ ........................................... ...........
142
29. Explain the Procedures Procedures to be followed by the conveyances ? .......................... ..........................
142
30. What are the Procedures to be followed followed by the Carrier in case of import ? ......
142
31. What are the different kinds of Bills of Entry ? .......................................... .............................................. ....
143
32. What are the various essential essential documents required required by the importer for filing of Bill of Entry ? ................................ ................................................. .................................. ................................... ........................ ......
143
33. Whether Carrier responsible responsible for shortages during unloading ? ....................... .......................
144
34. Is it possible to import or export through Land routes? If so, list out the Countries? ......................................... .................................................................................... ......................................................... ..............
144
35. What is the procedure for Clearance Clearance of imported cargo for home consumption consumption with respect RMS & ACP ? ................................... .................................................... .................................. ....................... ......
144
36. Who can file Amendments to Documents ? How ? ......................................... .........................................
146
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37. Explain Container Container Freight Stations Stations (CFSs) and Inland Container Depots (ICDs) ? ................................... ...................................................... ..................................... .................................... .............................. ............
146
38. What are the problems we normally come across on import import ? ........................
147
39. What are the restrictions on Custody Custody and removal of Imported Goods ? .........
147
40. Explain Import of Cars ? ............................................... ................................................................ ............................... ..............
148
41. Explain Import Import of Gold, Gold, Silver and Gifts Gifts ? ................................. .................................................. ...................
149
42. Explain Project Imports Imports ? .................................. ................................................... ................................... ......................... .......
150
43. Explain High Seas Sale ? ................................. ................................................... ................................... ........................... ..........
151
44. Explain Customs Customs Tariff Tariff Act, 1975 1975 ? ................................. ................................................... ............................ ..........
151
45. What are the General rules for interpretation interpretation of Schedule I of the Customs Tariff Tariff ? ................................... .................................................... .................................. .................................. .................... ...
152
46. What is Basic Basic Duty of Customs Customs ? ................................. ................................................... ................................ ..............
153
47. What is is EFFECT? EFFECT? .................................. ................................................... .................................. .................................. ................... ..
153
48. What is Preferential Preferential Rate of Duty Duty (PRE.) ? ................................. .................................................. ................... ..
153
49. What is Additional Additional Customs Customs Duty (ACD) (ACD) ? ................................ .................................................. .................... ..
154
50. What is Countervail Countervailing ing Duty (CVD) (CVD) ? ................................. .................................................. .......................... .........
154
51. What is Cess (Education (Education Cess, Secondary and Higher Education Cess and clean energy Cess ) ? .................................. ................................................... .................................. ................................. ................ 154 52. Can you mention some broad guiding guiding principles to be borne in mind while attempting to classify classify the goods ? ................................. .................................................. ................................ ...............
154
53. Explain Customs valuation valuation in brief ? ................................ ................................................. ............................ ...........
155
54. Explain valuation valuation Rules for Import goods (new rules with effect from 10.10.2007) ?.......................................................... ?........................................................................................... ..................................... ....
157
55. Explain valuation valuation Rules Rules for Export goods (new rules with effect from 10.10.2007) ? ......................................... ............................................................. ........................................ ................................. .............
162
56. Briefly discuss discuss the valuation of goods under under the Customs Act, 1962 ? ...........
164
57. Explain Transact Transaction ion Value Method Method ? ................................ ................................................ ............................ ............
165
58. Discuss Discuss Transaction Transaction Value of Identical and Similar goods ? ........................... ...........................
165
59. When do we resort to Deductive Value Value and the Computed Value Methods while arriving at the assessable value under the Customs law ? ....................
166
60. What are the additions additions to be made to the price actually actually paid or payable under the Transaction Transaction Value Method? ................................. ................................................. ......................... .........
167
61. Explain the the concept of of ‘Tariff Value’ Value’ in Customs Customs ? ................................. ........................................ .......
167
62. What does Special Valuation Valuation Branch (SVB) do in a Custom House ? ..............
167
63. What do you understand by the term “Assessment” ? .................................... ....................................
168
64. Explain Assessment Assessment of Customs Duty as per Section 17 ? ............................. .............................
168
65. What is Provisional Provisional Assessmen Assessmentt ? ................................. .................................................. ............................... ..............
169
66. Why and when provisional provisional assessment assessment is done ? ......................................... ........................................... ..
170
67. What are the Interest rates applicable in case of provisional provisional Assessment? Assessment? ......
171
68. How the rate of duty and tariff valuation valuation are applicable applicable as per section 15 of Customs Act, Act, 1962 ? ................................ ................................................. .................................. .................................. .................
107
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Concise Guide for CHALR Examination
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69. How do we determine rate of duty when goods consist of articles liable liable to different rates of duty ? ................................ ................................................. ................................. .............................. ..............
171
70. What is meant by the payment of duty under ‘Protest’ ‘Protest’ ? ................................ ................................
171
71. Explain “relevant “relevant date” as given in the Customs Act, 1962 ? .......................... ..........................
172
72. What is the role of Special Investigation and Intelligence Branch (SIIB) of the Custom House House ? .................................. ................................................... .................................. .................................. ..................... ....
173
73. Explain how how the Bill of Entry is processed in EDI System System in the Custom House? ............................................. ........................................................................................... ........................................................... .............
173
74. What is the difference between “component”, “component”, “parts” and “accessories” “accessories” ? .......
174
75. What is the procedure to be followed followed by a person in charge & exporter? .........
174
76. What are the different kinds of Shipping Bills ? ............................................ ............................................
174
77. Customs authorities authorities give serial number (called ‘Thoka Number’) to shipping shipping bill, when it is presented ? ................................ ................................................. .................................. ......................... ........
175
78. Why Inspection of goods is required ? ............................... ................................................ ............................ ...........
175
79. What is Let Export? ................................ ................................................. .................................. ................................. ................... ...
175
80. What is meant by the term “Entry outwards” ? .................................... ............................................. .........
175
81. When Conveyance can leave the Country ? ................................. .................................................. ...................
175
82. Do the Re-Importation of goods attract duty ? ................................. ............................................... ..............
176
83. How Rate of duty and tariff valuation valuation in case case of export goods Sec 16 applicable applicable ? ............................................ ................................................................... ............................................. .............................. ........
176
84. What are the restrictions restrictions on goods being water borne borne with respect to Boat Notes ? ...................................................... ................................................................................. .................................................. ....................... 176 85. Explain the procedure procedure for processing of Shipping Shipping Bill under the EDI System ? .................................................. ............................................................................. ................................................... ........................
176
86. Give a note on ‘Export Manifest’/’Export Manifest’/’Export Report’ ? ......................................... .........................................
178
87. How and when can an importer/exporter importer/exporter enjoy exemption exemption from payment of Customs duty ? ................................ ................................................. .................................. .................................. ......................... ........
178
88. What is the provision provision in the Customs Act, 1962 for the refund of duty? .........
179
89. What is refund under section 26 ? ................................ ................................................. ................................ ...............
179
90. Explain Demands ? ................................ ................................................. .................................. .................................. .................... ...
179
91. Can a Demand be filed after 4 or 5 years ? .............................................. .................................................... ......
180
92. Explain UJE ? ................................ ................................................. .................................. .................................. ............................ ........... 180 93. What is the relevance of “unjust “unjust enrichment” under Customs Customs Law ? ..............
180
94. How to meet meet UJE to get entire refund refund ? .................................. .................................................. ...................... ...... 181 95. For which are the cases UJE is not at all applicable applicable ? .................................... ....................................
181
96. Explain the Duty Drawback Drawback Scheme Scheme ? ................................. .................................................. ........................ .......
181
97. When is abatement of duty given ? .......................................... ........................................................... ..................... ....
181
98. When is ‘remission of duty’ resorted into Customs Customs ? ...................................... ......................................
182
99. What are differences between Section Section 49 & Section 59 ? ................................ ................................
182
100.What is Audit? What is its role in the context of Customs levy ? ...................
182
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 collection ?
.................................. ................................................... .................................. ................................... ............................. ........... 108
183
Concise Guide for CHALR Examination
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102.Give a brief data about the facility extended to international passengers to import goods as their baggage ? .................................. .................................................. ................................. .................
183
103. What is WTO ? ................................. ................................................. ................................. .................................. ....................... ......
184
104.Can any one import cargo items as part of Baggage ? ...................................
184
105.Can any one carry foreign currency to India ? ................................ .............................................. ..............
185
106.Explain ‘Tax Evasion’ and ‘Tax Avoidance’? ..................................................
185
107.What is the nature of offences under the Customs Act, 1962 and other allied? .................................................. ...................................................................................................... ....................................................... ...
185
108.What amounts to ‘Suppression of facts’? Explain ‘Fraud’ ? ...........................
186
109.Briefly mention the provisions under the Customs Law relating to ‘search’. ?.
186
110.When is seizure effected in Customs ? ................................. .................................................. ........................ .......
187
111.Briefly explain ‘Panchnama’(Maha ‘Panchnama’(Mahazar) zar) ? ................................. .................................................. ...................... .....
187
112.Explain Prohibition of Importation/ exportation of goods under sec 11? ........
187
113.Explain the provisions regarding ‘arrest’ in Customs ? .................................
188
114.What is the provision for summoning a person under customs law ? ............
189
115.Explain 115.Explain “Show Cause Notice” (SCN) ? ................................ ................................................ .......................... ..........
189
116.What is meant by ‘adjudication’ in Customs ? ..............................................
189
117.What are the powers of adjudication of Customs officers.? ...........................
190
118.Explain ‘Confiscation’ and ‘Redemption Fine’.? .................. ......... .................. ................... ................. .......
190
119.What do you mean by the word ‘penalty’? When is it attracted under the Customs Law ? ................................ ................................................. .................................. ................................... .......................... ........
191
120.Who can ‘Review’ their own orders under the Customs law ? ........................
191
121.What are the provisions for ‘Revision’ of orders under Customs Law ? ..........
192
122.What is meant by ‘Settlement of cases’ ? ............................................... ...................................................... .......
192
123.What are the provisions for Appeal in Customs ? .........................................
193
124.When Standard rate of duty is applicable ? ................................ ................................................. ...................
193
125.Briefly describe Customs, Excise and Service Tax Appellate Tribunal ? .........
193
126.Explain the provision for ‘Remand’ in Customs ? .........................................
193
127.What is ‘Bank Guarantee’ and what is its relevance in Customs matters? .....
194
128.Describe procedure for the disposal of the confiscated goods? ................. .....
194
129.What is meant by Special Economic Zone? What provisions have been made by the parliament for its functioning functioning ? ................................. .................................................. ......................... ........
194
130.How do the Customs officers recover the arrears of revenue ? .......................
195
131.What is the role played by Custom House Agent (CHA) ? ..............................
195
132.What is meant by Coastal Trade and what is the extent of Customs control over the same ? ................................. .................................................. .................................. .................................. ........................ .......
196
133.Explain the meaning of and procedure regarding “Stores” under the Customs Act, 1962 ? .................................. ................................................... ................................. ................................. ............................... ..............
197
134.What is the law relating to import of Fire Arms ? .........................................
197
135.Explain the concept of ‘Natural Justice’ ? ................... ......... ................... ................... ................... ............. ....
197
136.What is meant by ‘Promissory Estoppel’ and what is its applicability in Customs matters. matters. ? .................................. ................................................... .................................. ................................. ................
109
197
Concise Guide for CHALR Examination
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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 ? .........................
198 198
139.Explain the concept of ‘Burden of Proof’. Give certain examples in the context of Customs levy? ................................ ................................................. .................................. ............................. ............
199
140.What is meant by ‘Onus of Proof’? How it differs from ‘Burden of Proof’ ? ......
199
141.Explain the concept of ‘double jeopardy’ in the context of Customs law.? ......
199
142.Explain ‘prosecution’ under Customs law. ? .................................................
199
143.How does the COFEPOSA Act help the Customs Administration in India ? ....
200
144.What is meant by ‘suit’? Are the civil courts having jurisdiction over Customs matters matters ? ................................. .................................................. ................................... ................................... .................
200
145.What is an ‘interlocutory order’? When is it passed in Customs ? .................
201
146.Explain 146.Explain ‘Abetment’. ‘Abetment’. ? .................................. .................................................. ................................. ................................ ...............
201
147.‘Attempt’ – How does it evolve ? ................... .......... .................. ................... ................... .................. ................... ..........
201
148.What are the limits for penalties under section 112 ? .................. ......... ................... ................ ......
202
149.What is Fast Track Clearance? ........................................ ......................................................... ............................ ...........
202
150.What is Natural Justice? or How demands are to be further pursued by Customs? ...................................................................................................
202
151.What do you mean by Voluntary Payment? ............................... ................................................ ...................
203
152.What is the method of valuation for goods sent for repair & return? ............ .......... ..
203
153.What is meant by ‘Transit’ and ‘Transshipment’ of goods? .................. ......... .................. .........
204
154.Explain Section 53 & 54 of the Customs Act briefly? ....................................
205
155.Give a short note on ‘Inland Container Depot’. ? ..........................................
205
156.What are the provisions under Coastal Goods ? .................. ......... ................... ................... .............. .....
206
157.Explain the provisions under the Customs Act, 1962 regarding the warehousing warehousing of imported goods? .................................. ................................................... ................................ ...............
206
158.Which are the sections covered with Warehousing of Goods ? .................. ......... ............. ....
208
159.Who Appoints Public Warehouses ? ................... .......... .................. .................. ................... ................... ............. ....
208
160.How Private warehouse licence is issued ? ................... .......... ................... ................... .................. ............ ...
208
161.Who can cancel Warehouse license ? How ? .................................................
208
162.What is Warehousing Warehousing Bond ? ................................ ................................................. ................................. ..................... .....
208
163.How many days Goods can be warehoused ? .................. ......... ................... ................... ................... ..........
208
164.Whether interest is payable after warehousing period ? .................. ......... .................. ............. ....
209
165.How the Warehousing Goods are controlled ? .................. ......... ................... ................... ................. ........
209
166.When Warehousing Warehousing Charges are payable payable ? ............................... ................................................ ................... ..
209
167.What are the Owner’s Rights to deal with warehoused goods ? .................. ......... ........... ..
209
168.Whether Manufacture or any other operations in relation to goods in a warehouse warehouse are allowed ? ................................. .................................................. .................................. ........................... ..........
210
169.What is the Duty liability on imported goods present in the waste/Final product ? ................................ ................................................. .................................. ................................. ................................. .................
210
170.How to get exemption from excess duty under section 66 of Customs Act ? ...
210
171.How the Clearance of goods from a Bonded Warehouse is done ? ................. ......... ........
210
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172.How to transfer warehoused goods to other bonded warehouse ? ................. ........ .........
210
173.How importer can remove goods for Home consumption from warehouse ? ...
211
174.How to export warehoused goods ? ................................ ................................................. .............................. .............
211
175.What is the allowance in case of volatile goods ? .................. ......... .................. ................... .............. ....
211
176.What do you mean by Storage without warehousing ? ................... ......... ................... .............. .....
211
177.What do you understand by the term ‘Short-landing’? What penalty is provided for this? ................................... .................................................... .................................. .................................. .................... ...
211
178.Explain Storage of imported goods in warehouse pending clearance ? ...........
212
179.Can one get a gift from abroad? .................................. ................................................... ................................ ...............
212
180.Give a brief idea about the Custom Tariff ? ..................................................
212
181.What are the general rules for the Interpretation of Schedule 1 of the Customs Tariff ? ................................ ................................................ ................................. .................................. ......................... ........
212
182.What is UCP (Uniform Customs and Practice for Documentary Credits) ? .......
214
183.Write a Short notes on Import of Samples ? .................................................
214
184.Can Tribunal dismiss appeal for non prosecution ? ......................................
215
185.Write a Short note on DEPB Scheme ? .............................................. ......................................................... ...........
215
186.Illustrate Organization hierarchy of Customs Department ? .........................
216
187.What are the Powers of a Customs Officer ? .............................................. ................................................. ...
217
188.Whether Custom Officer has a power to stop and inspect a Conveyance ? .....
217
189.Whether Customs Officers have Power to search other persons ? ..................
217
190.Can a Customs Officer can conduct search of premises ? ................... .......... .................. .........
217
191.What do you mean by Vexatious Vexatious Search ? ............................................... .................................................... .....
217
192.Can a Customs Officer seize the goods ? If so, When ? .................................
218
193.Can a Customs Officer dispose the goods by means of sale / action immediately immediately after seizure ? ............................... ................................................ .................................. .......................... .........
218
194.What are the goods covered under Section 110 ? .........................................
218
195.When seized goods can be returned ? ................................ ................................................ .......................... ..........
218
196.Whether 196.Whether documents documents can be seized ? .................................. ................................................... .......................... .........
218
197.Whether Customs Officers can X-Ray any person ? .................. ........ ................... ................... ..........
219
198.What is Section Section 107 ? .................................. ................................................... ................................. ............................. .............
219
199.Who can issue Summons ? ................................ ................................................. .................................. ........................ .......
219
200.Whether Customs Officers have power to arrest ? ........................................
219
201.Explain the detailed procedure of Import and Export through Courier ? ........
220
202.What are the Regulations for Import and export through post ? .................. ........ ............
220
203.What is the Rate of duty tariff value for post ? .............................................
221
204.What are the Exemptions for Post Parcels ? .................................................
221
205.What is the procedure to export by Post ? ................... ......... ................... .................. ................... .............. ....
222
206.What do you mean by Stores ? Explain in detail various provisions relating to Stores ? ................................ ................................................. .................................. .................................. ................................ ...............
222
207.What do you mean by Baggage Baggage ? .................................. ................................................... .............................. .............
222
208.Explain 208.Explain Declaration Declaration of Baggage ? .................................. ................................................... ............................. ............
223
209.Explain 209.Explain Clearance procedure procedure of baggage ? ................................... .................................................. ...............
223
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210.Whether any Exemptions/Remissions of duty are applicable for Baggage ? ...
223
211.When Customs Customs duty can be demanded ? ................................ ................................................. .................... ...
223
212.What is the Time limit for issue issue SCN ? ................................. .................................................. ....................... ......
223
213.What is the Relevant Date for Demand of Customs Duty ? .................. ......... ................. ........
224
214.Who can apply for refund of Duty ? How How ? ................... ......... ................... .................. ................... ............. ...
224
215.Under what are the circumstances refund of Customs Duty / Interest can be made ? ................................. .................................................. .................................. ................................. ............................... ...............
224
216.Whether refund of duty for defective goods can be made as per Finance Act 2009? Explain in detail ? ................................. ................................................. ................................. ........................... ..........
224
217.Whether Duty is exempted on pilfered goods ? .............................................
225
218.When Duty on pilfered goods is payable by port/Airport authorities ? .......... ......... .
225
219.When remission of duty on lost destroyed or abandoned goods be granted ? .
225
220.Explain Relinquishment of title of goods by Importer ? .................................
225
221.What are the Reasons for relinquishment ? ................................. ................................................. ................
226
222.Explain Abatement of duty on damaged goods? ............................................
226
223.Explain Import for repairs, reconditioning etc ? ................... .......... .................. ................... .............. ....
226
224.What is Duty Drawback and how many kinds ? ................... ......... ................... .................. .............. .....
227
225.What is the Eligibility for Draw back on duty paid ? .....................................
228
226.Explain 226.Explain Quantum of Drawback ? .................................. ................................................... ............................... ..............
228
227.Explain draw back if Goods for personal and private use? ............................
228
228.What are the goods not eligible for drawback ? .................. ......... ................... ................... ............... ......
229
229.How drawback is paid u/s 75 ? ................................ ................................................. .................................. ...................
229
230.When Industry Industry rates are not applicable applicable ? ................................. ................................................. ................... ...
229
231.Explain 231.Explain Brand Rate ? ................................ ................................................. .................................. ................................ ...............
229
232.What is Special Brand Rate? ............................... ................................................ .................................. ....................... ......
229
233.When the access and information are provided to the customs officers ? .......
230
234.Explain 234.Explain Drawback claim procedure ? ................................. .................................................. .......................... .........
230
235.When drawback is not eligible ? .................................. .................................................. ................................ ................
230
236.Whether interest is payable if drawback payment is delayed ? ......................
230
237.Distinction between drawback under 74 and 75 ? ........................................
231
238.What are Export Promotion Promotion Schemes? ............................... ................................................ ......................... ........
231
239.Explain 239.Explain Advance Licence ? ................................ ................................................. .................................. ........................ .......
231
240.What are the Duty Remission Remission Schemes ? ................................ ................................................ .................... ....
232
241.Explain Duty free Replenishment Certificate ? ................... .......... .................. ................... ................ ......
232
242.Explain Duty Entitlement Pass Book (DEPB) Scheme ? ................... .......... .................. ............ ...
232
243.Explain Export Promotion capital Goods (EPCG) Scheme ? .................. ......... ................. ........
233
244.What are the two types of punishments under Customs Law ? .....................
233
245.What do you mean by Smuggling ? ................................. .................................................. ............................ ...........
234
246.What do you mean by Prohibited Goods ? ....................................................
234
247.When Penalties are imposed ? ................................ ................................................. .................................. .................... ...
234
248.What are the penalties for Improper Imports ? Explain Quantum of Penalty leviable for Improper Imports / Exports ? ............................................... ..................................................... ......
112
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249.What is the Liability of Ship Owner/Airlines ? ................... .......... .................. ................... ............ ..
235
250.What are the penalties? Explain procedure to impose penalty ? ................
235
251.What is the Penalty for Short Landing Landing ? ................................ ................................................. .................
235
252.What do you mean by Confiscation of Goods? .................. ......... ................... ................... ............. ....
236
253.What are the Goods Goods that can be confiscated confiscated ? ................... ......... ................... .................. ............ ...
236
254.How Goods can be confiscated after clearance from port ? .......................
236
255.What do you mean by Re-export of offending goods ? ................... .......... .................. ........... ..
236
256.Can Seized goods be released ? ................................ ................................................ .............................. ..............
236
257.Who can be punished ? How prosecutions for Offences be carried out ? ....
236
258.What is the Punishment that can be imposed? ........................................
236
259.Who orders to Publish the Name of accused ? ..........................................
237
260.What is False declaration & What is the punishment for false declaration declaration ? .......................................... ................................................................ ............................................. ........................... ....
237
261.What is the punishment for Obstruction of officers of customs ? ............. .......... ...
237
262.What is punishment for Refusing to be X-rayed ? ....................................
237
263.What is the punishment for improper export ? .........................................
237
264.How does the Act deal with an Offence in Case of Company ? ...................
237
265.What is the Offence by Officers of Customs ? ...........................................
237
266.Quote the relevant section and state the period for which goods may remain Warehoused in case of - i) Capital Goods intend intend for use use in any 100 % EOU ii) Any other goods ? What is the rate of interest payable where goods remain warehoused beyond the specified period ? ............................
238
267.What is GSP system and how it work ? ................... .......... .................. ................... ................... ............ ...
238
268.Write short notes on Duty on pilfered goods ? ..........................................
238
269.Write short notes on Coastal goods ? .................. ......... ................... ................... .................. ................ .......
238
270.Write short short notes on Burden of proof ? .................................. .................................................. ..................
239
271.Write short notes on Goods in transit ? ...................................................
239
272. Write Short notes on ITC- HS Codes?.......................................................
239
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 ? ........
239
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. ? ...................................................
240
275What are the different kinds of Excise duties levied on goods and what are the provisions of law thereof ? ............................... ................................................ .................................. ...................
241
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. ................................. .................................................. .................................. ........................ .......
113
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277.Write short notes on Into Bond Bill of entry ? ..............................................
243
278.Write short notes on Drawback shipping Bill ? .............................................
243
279.Write short notes on Port Trust charges ? ....................................................
243
280.Write short notes on Overtime postings ? ....................................................
244
281.Write short notes on Outturn statement ? ................................ ................................................. ................... ..
244
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 ? ................................................ ......................................................................... .................................................. ........................... ..
244
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? .................................... ............................................................................ .............................................................. ......................
245
284.Write short notes on End use Bond ? .................................. ................................................... ........................ .......
245
285.What is a Inland container Depot ? Explain why such depots are established established ?
.................................. ................................................... ................................. ................................. ........................... ..........
245
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 ? ........................................................ .................................................................................... .................................................. ......................
245
287.What is baggage declaration ? what is meant by temporary detention of baggage? .......................................... ..................................................................................... ...................................................... ...........
247
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? connection? ................................. .................................................. .................................. .................................. ................... ..
247
289.Write down the procedure for transfer of goods from bond to bond ? .............
247
290.What is Project Imports under customs Tariff? Explain in brief the procedure to get clearance of consignment under this facility ? ......................
247
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? ............................................ .......................................................................................... ......................................................... ...........
248
(b) Write a short note on Transfer of Residence ? 292.Quoting the relevant authority, distinguish between the following:- ..............
249
1) Fine and penalty. 2) Refund and drawback. 3) Confiscation and seizure. 4) Storage of imported 293. Is it necessary to issue Show C ause 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 114
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an officer to issue such demand notice today if an order of goods by the Asst. Commissioner of Customs dated 1.1.92? .........................................
250
295.An import consignment comprises of the following: ......................................
251
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 entry Bill of Entry.? Entry.?
............ .................. ............. ............. ............ ............ ............ ............ ............. ............. ............ ............ ......... ...
251
297.Write short notes on CHA duties and responsibilities ? ................................
251
298.Explain about Re-import of goods produced or manufactured in India ?........
253
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? ............................... ...............................
253
300.Distinguish between an import licence and a Customs clearance permit (CCP). .........................................................................................................
254
301.Write notes on the following: following: ................................. .................................................. ................................... ..................... ...
254
i) Advance Licence (ii) Trading House (iii) Registered Exports 302.What are the various types of shipping bills? Identify each type and the situation situation in which it is used ? ................................. .................................................. .................................. ................... ..
255
303.Track down the stage-by-stage movement of a Shipping Bill in the Customs House ? ................................ ................................................. .................................. .................................. ....................... ......
255
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 notification No. (attempt any five) ? ................................. ................................................. ............................. .............
256
305.Write short essay on assessment of Bill of entry? .........................................
256
306.Distinguish between seizure and confiscation, quoting legal actions under the Customs Act, Act, 1962, .................................. ................................................... ................................... ....................... .....
257
307.Under what circumstances an adjudicating authority is required to give an option to pay fine in lieu confiscation.? .................. ......... .................. ................... ................... .............. .....
257
308.What is a G.R. Form? .................................. .................................................. ................................. .............................. .............
257
309.Explain 309.Explain LERMS ? ............................... ................................................ .................................. .................................. ..................... ....
258
310.IPRS : Explain this term and state whether it is available for all materials? .......................................... ........................................................................................ ......................................................... ...........
115
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311.Write short essay on the following (not exceeding 300 words) (i) Duty Exemption Scheme for Physical Exports (ii) 100% EOU and EPZ Schemes ? ............................................... ........................................................................ ................................................. .......................... ..
259
312.What is canalization? Indicate five commodities the Export of which are canalized under the current Export / Import Policy? ................... ......... ................... ................ .......
260
313.What is the authority for levy of duty of customs, additional duty of customs customs and anti-dumping anti-dumping duty? ................................. .................................................. .............................. .............
260
314.What is anti-dumping duty and on which articles have this duty been levied by the Government? Government? .................................. .................................................. ................................. .................................. ...................
261
315.Classify the following items under Customs Tariff and indicate the subheading number, the statutory and effective rate of customs and additional duties and the relevant customs and Central Excise notification numbers, if any. ............................................................. ............................................................................................................ ...............................................
261
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? ................................
262
317.In what categories of orders, do the appeal be with the above authorities? ....
262
318.Quoting the relevant authority write notes on Manufacture – in-bond. ? .......
263
319.Quoting the relevant authority write notes on Value based advance licensing scheme.? ................................................ ................................................................................................. ..................................................... ....
263
320.Quoting the relevant authority write notes on Provisional Assessment of Duty ? ................................................................... ........................................................................................................ .....................................
263
321.What is drawback? How drawback under section 74 different from drawback under section 75 of the CA 62? ................................ ................................................. ..................... ....
264
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? applications? ......................................... ....................................................................... ..............................
264
323.what is the difference between the Export Promotion Capital Goods Scheme and Export Oriented Unit Scheme? ............................................. .............................................................. .................
265
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? ................................................. .................................................................................................. ..................................................... ....
265
325.What are Imported Goods ? .................................. ................................................... .................................. ...................... .....
265
326.Name the articles (any four) not exempted from duty under Rule 2 of Transfer Rules, 1978 ? .................................. ................................................... ................................. .............................. ..............
266
327.Who is authorized to issue a search warrant? ..............................................
266
328.Which place and with whose permission, the imported goods can be unloaded in the Customs Ports ? ................................. .................................................. ................................. ................
266
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 ? ................................ ................................................. .................................. ................................. ............................. .............
116
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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?.........................................
266
331.Under what conditions a sanction of drawback is prohibited under the C.A.62 Under ........................................... ................................................................. ............................................ ............................. .......
266
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 contains ? ................................. .................................................. ............................. ............
266
333.What is the principle yardstick for determination of customs value of imported goods as per GATT code of valuation? ............................................
267
334.Name the specified alternative methods in order of the hierarchy to be used for determination determination of customs value? ................................ ................................................. ............................. ............
267
335.Write short note on Confiscation of Conveyances ? ................... ......... ................... .................. .........
268
336.Write short note on Second appraisement system ? ................... .......... .................. ................. ........
269
337.What are the adjudication powers of the following officers? .................. ......... ................ .......
269
338.Describe briefly the procedure for clearance goods for depositing in a warehouse? ................................................................................................ 270 339.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?................ SION?................................ ................................. .................................. .................................. .......................... .........
270 270
341.What are the various documents to be submitted to the bank which enable the buyer to take delivery of goods? .........................................................
271
342.What do you understand by freely convertible currency? Give example? .......
271
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? ........................................................ ............................................................................................................ ....................................................
272
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? commissioners? .............................. .................................................................. ............................................................. .........................
273
345.What is packing list? Why it is required ?.....................................................
273
346.What are the provision regarding by central Govt.? ................... .......... .................. .................. .........
273
347.Can central govt. of its own motion modify an order issued by the commissioner commissioner appeal under sec 128A? ............................................... ......................................................... ..........
117
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348.What is the formality to be observed before confiscating any goods or imposing any penalty under custom act 1962? .......................................... ............................................. ...
273
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? .................................... .............................................. ..........
274
350.Define “Noting” ? ................................. ................................................. ................................. .................................. ...................... .....
274
351.What do you undrestand by manufacturing under customs bond? what are the benifets available to such units ? ............................................................
275
352.What do you understand by end-use bond when is it required ? what is the procedure of closure of such bonds? .................................. .................................................. ........................... ...........
276
353.What are the salient features of customs of goods at concessional rate of duty for manufacture of excisable goods rule ? ..............................................
276
354.Explain the necessity of fixation with some example of goods assessed on tariff value ? ................................ ................................................. ................................. ................................. .............................. .............
277
355.Comment on the permissibility of import Fire Arms as baggage ? ..................
277
356.Write a Short Notes on Assessment Assessment ? .................................. .................................................. ....................... .......
277
357.Write a Short Notes Notes on Short Landing Landing ?
................................. .................................................. .................... ...
277
358.Write a Short Notes on Adjudication Adjudication ? .................................. ................................................... ...................... .....
278
359.State the documents required to be filed along with B/E and S/B ? ..............
278
360.What do you mean by “Prior Entry” Bills of Entry ? ......................................
278
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 ? .................................. .................................................... .................................... .................................... ............................... ............. 278 362.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 ? ................................ ................................................. ................... ..
279
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 authority ? ................................ ................................................. .............................. .............
279
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? ...............
279
365.What is the procedure for noting a B/E in Customs House ? What is meant by prior entry and Final entry B/E? ? ............................... ................................................ ........................... ..........
280
366.What is the procedure for examination of goods in the Docks ? Can the goods be examined prior to the noting of B/E ? ................... .......... ................... ................... ............... ......
118
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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 Consumption B/E ? ................................ ................................................. .................................. .............................. .............
282
368.Write a short note about PCA and Concurrent Audit ? .................................
283
369.Explain safe Guard duty & Anti Dumping Duty ? .........................................
283
370.Describe EoUs (Export Oriented Units), EHTPs (Electronic Hardware Technology Parks STPs (Software Technology Parks) and BTPS (Bio Technology Parks)..........................................................................................................
284
371.Can goods exported under Adv. Lic be reimported ? .....................................
285
372.Write Short Note on Advance Noting of B/E ? .................. ......... ................... ................... ................. ........
286
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? .....
287 287
375.What are the declarations to be made or re-exports (sec.74) other than by post? ................................................ .................................................................................................... ........................................................... .......
287
376.What are the documents to be filed for sec.74 DBK? ....................................
288
377.What is the Procedure for filing of drawback claims? .................. ......... .................. ................. ........
288
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 ? ................................. ....................................... ......
288
379.What are the exceptions for not obtaining a C.H.A. Licence? ................... .......... .............. .....
290
380.Explain Warehoused goods under various sections of CA 1962......................
290
381.Distinguish between Transaction Value & Assessable Value ? .......................
292
382.Distinguish between ‘acquittal’ and ‘remission of punishment ? ....................
293
383.What is the relevance of the concept of ‘limitation’ ? ................... ......... .................... ................ ......
293
384.What amounts to reasonable reasonable belief ? .................................. ................................................... ......................... ........
293
385.What amounts to contempt of court? Also explain the expression ‘ex parte’. Who is an ‘intervener’ ‘intervener’ ? ............................... ................................................ .................................. ................................ ...............
293
386.What amounts to coercion? When does a levy become illegal ? ......................
294
387.Explain 387.Explain ‘double taxation’. taxation’. ? ................................. .................................................. .................................. ....................... ......
294
388.What are contraband contraband goods ? ................................. ................................................. ................................. ..................... ....
294
389.Explain the terms ‘affidavit’ and ‘bonafide belief’. ? ......................................
294
390.What is the procedure for clearance post parcel? Is a bill of entry required to be filled for clearing goods import through post ? ..........................................
294
391.Describe 391.Describe the following following ? ................................ ................................................. ................................. ............................. .............
295
i) CFS ii) Land customs stations iii) Coastal ports iv) Stores v) Self Assessment procedure vi) Inland container depots:
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392.Distinguish between quantity based advance license scheme and value based advance advance license scheme ? ................................ ................................................. ................................. .................. ..
296
393.Distinguish between a 100% export oriented unit and exporting unit manufacturing under custom bond. Clearly indicate the diffrernce in benefits available available to the two ? ................................... .................................................... .................................. ............................... ..............
296
394.Exporting unit manufacturing under Custom Bond ? ...................................
296
395.What do you understand by Duty Drawback under the customs and the central excise Law? ............................... ................................................ .................................. .................................. ..................... ....
297
396.Briefly describe the procedure of fixation of drawback? What are the situations under which such rates are fixed? ................................................
297
397.Describe the procedure for payment of drawback ? ......................................
297
398.Expand the terms “COFEPOSA” And write briefly about it ? .........................
297
399.What precautions will you take to minimize frauds by unscrupulous elements and avoiding avoiding above? ................................. .................................................. .................................. .................... ...
298
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 ?..
298
401.Name of various types of S/Bills and indicate the documents required to be presenting with a S/B ? ................................. .................................................. ................................. ............................. .............
299
402.Explain the Export Promotion Schemes by facilitating duty-free import of inputs (Duty Exemption and Remission Schemes) ? ......................................
299
403.What role does Foreign Trade Policy play in regulating India’s international trade? ........................................................................................................
300
404.Explain Post Clearance Audit in RMS ? .......................................................
302
405.What is meant by Export Oriented Units (EOUs)? Explain the scheme for different kinds of goods.? ................................ ................................................. .................................. ............................ ...........
304
406.Explain the features of Export Promotion Capital Goods (EPCG) Scheme ? ....
305
407.What are the situations under which a licence, granted to a Custom house agent, can be revoked ? .................................. ................................................... .................................. ............................ ...........
306
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? ..
306 306
410.To whom the export goods and the accompanying documents are presented thereafter? ............................................... ............................................................................................. ..............................................
307
411.How the export documents are processed? ................... ......... ................... .................. .................. ............ ...
307
412.What are the examination norms for the export goods? ................................
307
413.How is the Order for Export given? ......................................... ........................................................... ..................... ...
307
414.Once the goods are examined and Let Export Order given by Customs Officer, how the goods are stuffed in the container? ....................................
307
415.What document is filed for Foreign Exchange Purpose? ................................
307
416.What is the different between DFRC and DEEC (Advance Licence) Scheme? .
308
417.How can one ascertain the Status of Shipping Bill? .....................................
308
418.Is there any Customs Duty to be paid on export? .........................................
308
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419.What is the procedure for drawal of sample? ...............................................
308
420.What is the process of sanction of drawback claim? .....................................
308
421.Whether any document is handed over to the exporter as proof of export? ...
309
422.Which goods are not allowed for import through Post Office? .......................
309
423.Which goods are allowed for import through Post Office? .............................
309
424.What is the value limit for import of samples and prototypes through Post? ..
309
425.By whom courier parcels parcels are carried? ................................. ................................................. ........................ ........
309
426.Which are the goods not allowed to be imported through courier? ................
310
427.What is the value limit for export through courier? ......................................
310
428.What is the procedure for disposal of uncleared goods in the matter of import and export through courier? ........................................... ........................................................ .............
310
429.What is the procedure for registration of Authorized Courier? ......................
310
430.What is the primary requirement for importing any goods ? .........................
310
431.What is the procedure for obtaining the IEC Number ? ................................
310
432.Once a person has an IEC Number, what are the formalities in respect of Customs for the import of goods? .................................. .................................................. .............................. ..............
310
433.What is the relevant date for determining rate of duty when goods are exported out of India? ................................... .................................................... .................................. .............................. .............
311
434.Who calculates calculates the duty? ................................... .................................................... .................................. ........................ .......
311
435.Who is treated as Adjudicating authority under the Customs Act,1962? ........
311
436.Under what conditions can imported goods be confiscated by Customs ? .....
311
437.What is the procedure for claiming the benefits of ‘Deemed Exports’? ..........
313
438.What is the meaning of Deemed Exports? Exports? ................................ ................................................. ................... ..
313
439.What is the procedure to be followed in case of an appeal to the Appellate Tribunal? ................................. .................................................. ................................. ................................. .................................. ...................
313
440.Under what circumstances can a person/firm appeal to the Appellate Tribunal ? .................................. .................................................. ................................. .................................. ................................ ...............
313
441.Will there be prosecution also when the goods are confiscated and penalty levied? .................................. ................................................... .................................. .................................. .................................. ................... ..
313
442.What are the circumstances under which a person is prosecuted under the Customs Act, 1962? ................................ ................................................. .................................. ................................. ................... ...
314
443.What is the quantum of penalty that may be levied? ................... .......... ................... ................ ......
314
444.What is the authority to levy such penalty? .................. ........ ................... ................... ................... ........... ..
314
445.What are the circumstances under which penalty is levied on persons under the Customs Act, 1962? ................................. ................................................. ................................. .............................. .............
314
446.What is the quantum of fine that may be levied and what is the authority? ...
314
447.What are the details that one has to furnish while filing a Bill of Entry ? ......
314
448.What are the circumstances under which fine may be imposed on imported or export goods? .................................. ................................................... .................................. .................................. ...................... .....
315
449.If any excess duty is paid on export goods, can it be refunded? If so, what is the procedure? ................................... .................................................... .................................. .................................. ......................... ........
121
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450.What is the procedure to claim refund of excess duty and interest paid on imported goods? ................................ ................................................. ................................. ................................. ......................... ........ 451.What is Container Freight Station (CFS)? ................... .......... ................... ................... .................. ............. ....
315 315
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? ................................. .................................................. .................................. .................................. ....................... ......
315
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 ? ............................... ................................................ .................................. ....................... ......
316
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”? .................. ......... .................. ................... ................... .............. .....
316 317
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? ............................... ................................................ .................................. .................
317
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? ............................................. .............................................................. .................................. .................... ...
317
458.What is the procedure for claiming Drawback on the goods re-exported by post? ................................ ................................................. .................................. ................................... ................................... ....................... ......
317
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? ................. ........ ................... ............... .....
317
460.What is the Drawback paid under Section 74 of the Customs Act, 1962? .....
318
461.What is the procedure to be followed to export the goods under claim for rebate? ................................ ................................................. .................................. ................................. ................................. ...................... .....
318
462.Where are the rates of export duty specified? ...................................... ............................................... .........
318
463.When is the duty to be paid ? .................................. ................................................... ................................. .................. ..
318
464.In whose favour are the cheques / Bank drafts to be drawn and where are they deposited? deposited? ................................. .................................................. .................................. ................................. .......................... ..........
318
465.What is the rate of duty applicable to export goods? ................... ......... ................... ................. ........
318
466.How is application for Approval as EOU made ? ................... .......... ................... ................... ............. ....
318
467.What are 100% EOUs? ................................ ................................................. ................................. ............................. .............
319
468.If any imported goods are lost or destroyed before the clearance for home consumption, is any duty payable by the importer? ................... ......... ................... .................. .........
319
469.If any imported goods are damaged or deteriorated before they are cleared from Customs, is the full duty payable? ............................................. ........................................................ ...........
319
470.What is Delivery Order and by whom it is issued ? .......................................
319
471.If any imported goods are pilfered from a consignment before they are cleared from Customs, can the importer get any relief from duty? ................. ......... ........
122
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472.What are the different types of exemptions granted under sub-section (1) of Section 25 of the Customs Act, 1962? ............................... ................................................ .......................... .........
319
473.Who has the authority to grant exemption from duty on imported or export goods ? ................................. .................................................. .................................. ................................... ................................... ...................
320
474.Can the importer relinquish the title of the goods after they are warehoused? warehoused? .................................. ................................................... ................................. ................................. ............................ ........... 475.Is there any provision to waive the interest? .................. ......... .................. ................... ................... ...........
320 321
476.Is any interest payable when the Warehoused goods are cleared for home consumption? consumption? ................................ ................................................. .................................. ................................... ............................ ..........
321
477.How long can the goods remain in the warehouse ? ................... .......... .................. ................. ........
321
478.What is the rate of duty applicable to the Ex-Bond Bills of Entry? ............... ......... ......
321
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? ................................... .................................................... .................................. ............................ ...........
321
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 ? .......
321
481.What is the procedure to clear the Warehoused goods for home consumption? consumption? .................................. ................................................... .................................. ................................. .......................... ..........
321
482.What is the procedure to warehouse imported goods in a place other than the place of importation? importation? ............................... ................................................ .................................. ............................. ............
321
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? ............................... ................................................ .................................. ...................... .....
322
484.What is detention certificate? Under what circumstances is the same issued by the Customs? Customs? .................................. ................................................... ................................. ................................. ....................... ......
322
485.What are Dangerous Drugs? ................................ ................................................. ................................. ..................... .....
323
486.What food items can be imported ? ................................. .................................................. ............................. ............
323
487.What are the requirements for importing drugs and medicines ? ..................
323
488.What is the Govt. stores import? ................................ ................................................. ................................ ...............
323
489.What is the procedure for taking the goods back to the town after shut out of the export cargo? ................................. ................................................... ................................... .................................. .................... ...
323
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 ? .................................. ................................................... .................................. ................................... ........................... .........
323
491.Can the “interest” charges shown in the invoice of the suppliers be chargeable chargeable to duty ? ................................. .................................................. .................................. .................................. ...................
324
492.What do you mean by Landing Landing Charges? ................................. .................................................. ................... ..
324
493.Whether there is any time limit to pay duty once a Bill of Entry has been assessed assessed ? .................................. .................................................... ................................... .................................. ............................ ...........
123
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494.Under what circumstances are goods of Indian origin on re-exportation allowed clearance clearance free of duty ? ................................. .................................................. ................................. ................
324
495.What are Inland Container Depots, under what section of the Custom Act 1962 such depots are declared ? ................................. .................................................. ................................. ................
324
496.What are the Rules for determination of country of origin? ................... .......... ................ .......
325
497.What do you mean by Cannalisation? Cannalisation? .................................. ................................................... ....................... ......
325
498.What do you mean by Examination of Goods? ..............................................
326
499.What is landing certificate? ................................. .................................................. .................................. ...................... .....
326
500.What is difference difference between Drawback and Refund? Refund? ................................ ..................................... .....
326
501.What is difference difference between Duty and Cess? ................................ ................................................ ................
327
502.Is there any appellate mechanism if a person is aggrieved by the decision of any of the adjudicating adjudicating authorities? authorities? ............................... ................................................ ............................... ..............
327
503.What is T.R.A.? ................................ ................................................. ................................. ................................. ........................ .......
327
504.What are powers and functions of of A.D.C. & P.H.O.? ................... ......... ................... ................ .......
328
505.Explain 505.Explain Tariff Values? ................................. .................................................. .................................. .............................. .............
328
506.What is the authority under the Customs Act 1962 for examination or testing of import or export goods? ................................. .................................................. .............................. .............
328
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? ................................. ................................................. ................................. ................................ ...............
328
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? ................................. .................................................. .................................. .................................. ................................ ...............
329
509.What are the details that one has to furnish while filing a Bill of Entry ? ......
329
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?
............ ......... ...
329
511.Can an importer abandon the imported goods? ........................................ ........................................... ...
329
512.What is Global system of Trade apprehension (GHTP) ? What are the benefits and rules applicable? applicable?
................................. .................................................. .................................. ................................ ...............
329
513.What are the documents that need to be filed to clear the imported goods ? ..
330
514.What is Customs Tariff Act 1975? Under which section the various duties are leviable ? ................................. .................................................. ................................... ................................... .......................... .........
330
515.What are various classification rules for interpretation of schedules to Customs Tariff Act Act 1975 ?
.................................. .................................................. ................................. ......................... ........
330
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 ? ............................... ................................................ .................................. .............................. .............
330
517.Is the importer required to have any licence for importation of any goods ? ...
331
518.Under what circumstances can Appeals be made and How ?
.................. ......... ............. ....
331
.................. ......... .................. .........
331
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 ? ................................................. ............................................................. ............
124
333
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521.What are the penalties for improper exportation of the goods enabling confiscation confiscation ? ................................. .................................................. .................................. .................................. .......................... .........
333
522.Under what conditions can export goods be confiscated by Customs ? .........
333
523.What are the penalties for improper importation of the goods enabling confiscation confiscation ? ................................. .................................................. .................................. .................................. .......................... .........
334
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 ? ................................. .................................................. .................................. .................................. ............................. ............
335
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 ? ....................................
336 337
527.What is the option before importer in case there is delay in clearing the goods ? ................................. .................................................. .................................. ................................... ................................... ...................
337
528.Is the exporter allowed refund of export duty, if yes,under what circumstances circumstances ? ................................. .................................................. .................................. .................................. ....................... ......
338
529.Is the importer allowed the remittance of duty on lost, destroyed or abandoned goods ? .................................. ................................................... .................................. .................................. ................... ..
338
530.Can claim of abatement of duty be allowed on damaged or deteriorated goods also ? .................................. ................................................... .................................. .................................. .................................. ..................... ....
338
531.How is assessment of duty done by Customs ? ................... .......... .................. .................. .............. .....
339
532.How is valuation done for the purpose of assessment by the Customs ? .......
340
533.What is logging logging of DEEC Book ? ................................ ................................................. ................................. ................
341
534.What is Present Market value value ? ................................. .................................................. ................................. ................
341
535.What is registration and verification of DEPB and how is it done ? .............. ......... .....
341
536.What is factory stuffing stuffing permission permission ? .................................. ................................................... ........................ .......
341
537.Is return of export goods from dock allowed ? .................. ......... ................... ................... ................. ........
341
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 ? ............
341
539.Can a shipping bill be converted converted from one scheme to another ? .................. ......... .........
342
540.What is Shipping Bill, What are its various types ?
.................. ......... .................. .................. .........
342
541.What is the procedure for import and export through Courier ? ................... .......... .........
342
542.What is Project Import, how is it registered, is it possible to amend the contract registered registered under Project Import ? ................................ ................................................ ................... ...
342
543.What is the depreciation rate accepted by Customs for valuation of imported second hand equipments equipments and used cars ? ................................. ................................................. .................. ..
343
544.What proof has to be given for installation of capital goods imported against EPCG Licence ? ................................ ................................................. ................................... ................................... ........................ .......
343
545.What is the requirement of cash security and Bank Guarantee against Project Import ? .................................. .................................................. ................................. .................................. ....................... ......
343
546.Are the Customs procedures followed in India similar to those followed in other countries countries ? ................................ ................................................. ................................. ................................. ......................... ........
125
343
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547.What is Telegraphic Release Advice (TRA)?Who is the issuing authority ? .....
343
548.What value of goods is accepted by Customs for duty purposes ? .................
343
549.What is the process of assessment and clearance of imported goods through Green Channel ? ................................. .................................................. .................................. .................................. ...................... .....
344
550.How is Bill of Entry filed through EDI system ? .................. ......... ................... ................... .............. .....
344
551.What is advance noting of Bill of Entry ? .....................................................
344
552.What is Bill of Entry, how it is noted ? ................... .......... .................. ................... ................... ................. ........
344
553.Are there any Customs recognized agents for the purposes of Customs Clearance who can be approached for clearance of import ? ..........................
345
554.Who can be assured of Customs facilitation ? ..............................................
345
555.Who is CHA ? .................................. .................................................. ................................. .................................. ......................... ........
345
556.What do you understand by the term ‘Deemed Exports’? ..............................
345
557.Explain 557.Explain All Industry Industry Rates ? ................................ ................................................ ................................. ....................... ......
346
558.Explain the concept of Multimodal Transportation.? ....................................
347
559.What is meant by Logistics? Logistics? ................................. ................................................. ................................. ....................... ......
347
560.What are the different modes of transportation? transportation? .................................... .......................................... ......
348
561.Explain Banking Laws pertaining to import of goods and services? ...............
349
562.Explain Banking Law pertaining to export of goods and services? .................
356
563.Explain ‘Bail’ and ‘Anticipatory Bail’.? .........................................................
360
564.Discuss the import and export procedures under Customs Act.? ..................
360
565.What are the exclusions from Assessable Value? .........................................
361
566.What is the procedure in case the Containers are to be stuffed in the Factory premises? ................................. ................................................. ................................. .................................. .................................. .................
361
567.What are the exemptions granted under sub-section (2) of Section 25 of the Customs Act, 1962 ?. ................................ ................................................. .................................. ................................. ................
361
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? ................................................ ................................................................. ................................. ................
362
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 production of license? ................................................ ................................................................. ...................... .....
362
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? .........................
362 362
572.What are the conditions for import of capital goods under EPCG scheme? Can second hand goods be imported under this scheme? .............................
363
573.What are the responsibilities of the person approved by the Commissioner of Customs as custodian of imported goods? .....................................................
363
574.What are Stevedoring Charges? Are these charges to be added to the assessable value for the purpose of charging duty? ......................................
363
575.What is meant by effective rate of duty? ................................ ................................................. ...................... .....
363
576.What is the procedure to Import Goods through ICD ? .................................
363
577.What is the Procedure to Export Goods through ICD ? .................................
364
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578.What is the procedure for claiming drawback under the EDI system? ...........
364
579.What does the department do with the confiscated goods? ...........................
365
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? ........................................ ......................................................... .......................... .........
365
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.? ....................................................... .................................................................... .............
365
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 ? ...........................
366
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? .......................................
366
584.What are the General Provisions about Baggage ? ........................................
367
585.Whether an 100% EOU/EPZ unit can supply goods to another 100% EOP ? EPZ unit against payment in foreign exchange ? .................. ......... ................... ................... ............... ......
368
586. Briefly state the salient features of the General Small Scale (SSI) Exemption Scheme ? ......................................... ............................................................. ...................................... ..................
368
587. What are the various cases under which penalty is levied ?......................
368
588. What to you mean by M.R.P ? ............................................ ............................................................. ..................... ....
369
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