UNIT-III
THE CUSTOMS ACT
EXERCISE
A: Objective Type Questions:
1. State whether the following statements are 'True' or 'False':
( i ) One of the objectives of the Customs Act, 1962 is to protect the domestic industries.
(ii) According to Customs Act.1962, the term 'baggage' means only the hand baggage.
(iii) The standard size of Bill of entry is 16"x13".
(iv) Coastal goods means the goods , other than imported goods , transported in a vessel from one port to another within India.
(v) Prohibited goods can be exported.
(vi) Protective duties are imposed by the Central Govt. to protect the pinterest of Indian industries.
(vii) Under green channel facility clearance of goods is done without routine examination of the goods.
[Ans. (i) True ; (ii) False; (iii) True; (iv) True; (v) False; (vi) True; (vii) True.]
2 . Fill in the blanks with appropriate word/words:
(i) Customs area means the area of a ---|
(ii) Skin of animals is a--- goods under the Customs Act.
(iii) Additional Custom Duty is also known as
(iv) -----duties are imposed by the Central Government on recommendation of the Tariff Commission to protect the interest of the Indian Industries.
(v) The shipping agents are required to furnish the Export General Manifests within -----days from the date of sailing of the vessel.
[Ans. (i) Custom station; (ii) prohibited; (iii) Countervailing Duty; (iv) Protective; (v) seven]
B: Very Short Answer Type Questions:
1. State the objectives of Customs Act.
2. What is a Bill of Export?
3. What is a Shipping Bill?
4. What are Coastal Goods under the Customs Act, 1962?
5. What are 'Dutiable goods' as per Customs Act 1962 ? [GU 2013]
6.What do you mean by Customs area under Customs Act? [GU 2013]
7. What do you mean by Export goods?
8. What do you mean by Import manifest? [GU 2014]
9 .What is Protective Duties ' under Customs Act?
10. What do you mean by Green Channel facility under the Customs Act?
11. What is a Red Channel under the Customs Act?
Short Answer Type Questions:
1. What do you mean by the term ' Baggages ' under the Customs Act.
2.What do you mean by the term Prohibited goods? Mention five prohibited goods under the Customs Act, 1962.
3. What is Anti Dumping Duty on dumped articles?
4. State the meaning of value and criteria of valuation for the purpose of Customs Duty.
5. What is Tariff Value? Explain.
6. Is there any provision for refund of export duty? Explain briefly.
7. Write a short note on Export General Manifest.
8. Give the meaning of 'Dutiable Goods 'under the Customs Act, 1962.
9. State the provisions relating to verification of self assessment and re assessment under the Customs Act
10. State the regulations applicable for Import and Export through Courier:
11. State the points to be noted for Import through Posts :
D: Long Answer Type questions:
1. What are the different types of Customs Duties levied under the Customs Act, 1962. State in brief the procedure of clearance of 'export goods.'
2. Describe different types of Custom duties under the Customs Act. [G.U.2013]
3. What is meant by 'improved goods' as per Customs Act? Describe the procedure of clearance of imported goods for home consumption under [G.U. 2013] this Act.
4. What do you mean by export of goods under the Customs Act, 1962. State in brief the procedure of clearance of export goods.
5. Discuss in brief the Officers of Customs for the purpose of proper administration of customs Act, 1962. Also discuss the duties of the Officers of Custom.
6. Explain the brief history of custom duty. Discuss the duties of the [G.U. 2014] Officers of Custom.
7. What are the various types of Customs Duties as per Customs Act, 1962. Describe the procedure of clearance of 'export goods under this Act.
8. State the provisions relating to self assessment and reassessment the Customs Act.
9. Write short note on the following as per Customs Act:
(i) Prohibited goods
(ii) Bill of Export
(iii) Baggage
(iv) Export duty. [G.U. 2014]
Type-Bharat Kalita
Post ID :DABP003641
