EXAMINATION UNDER REGULATION 19 {3} OF CHALR, 2004 FOR ISSUE OF G CARD Date of Examination : 28/12/2011 Total Marks : 100 Duration : 3 hours. ANSWER ANY TWENTY QUESTIONS. PART A 1) What is the charging Section under the Customs Act, 1962? [20 x 2= 40 MARKS] (i) Section 1 (ii) Section 3 (iii) Section 12 (iv) None of the above. 2) Provisional assessment of duty is dealt with under (a) Section 17 (b) Section 18 (c) Section 19. 3) Re-importation of goods is dealt with under (a) Section 12 (b) Section 18 (c) Section 20 4) Is remission of customs duty permissible under customs law? If so under what provisions? 5) Under which provisions a customs port is declared (a) Section 2 (b) Section 7 (c) Section 9
6) Under Which provisions warehousing stations are declared (a) Section 7 (b) Section 9 (c) Section 10 7) Provisional attachment of property in customs is dealt with under (a) (b) (c) Section 28 AB Section 28 BA Section 28 BC 8) Import manifest is to be delivered (a) (b) (c) Before delivery of the vessel At the time of arrival of vessel After 30 days after arrival of the vessel. 9) What is the maximum penalty under Section 30 of CA 62? (a) Rs. 10,000/- (b) Rs. 50,000/- (c) Rs. 1,00,000/- 10) Under what provision public bonded warehouse is appointed? (a) Section 56 (b) Section 57 (c) Section 58. 11) What is the time limit within which goods can be permitted to remain in a warehouse? (a) (b) (c) 90 days 180 days 365 days 12) What is period within which no interest will be charged for goods remain in a warehouse? (a) 90 days (b) 180 days (c) 365 days
13) What is the rate of duty applicable for the time expired goods deposited in a warehouse? (a) Rate of duty as per into bond bill of entry (b) Rate of duty applicable on the date of expiry of the bond period (c) Rate applicable on the actual date of removal from the warehouse 14)What is the rate of interest payable on warehoused goods? (a) 13% (b) 15% (c) 18% 15) Under which provision interest is payable on warehoused goods (a) Section 27A (b) Section 28AA (c) Section 61 16)Which provisions govern delivery of import manifest? (a) Section 20 (b) Section 30 (c) Section41 17)Which provision govern delivery of export manifest? (a) Section 20 (b) Section 30 (c) Section 41 18) section 75 deals with? (a) Passenger baggage (b) Transhipment of cargo (c) Duty drawback 19)In the case of imported goods short levy is to collected by issue of demand notice under? (a) Section 15 (b) Section 27 (c) Section 28
20) Duty Free allowance is admissible to a passenger for his bonafide baggage is (a) Rs 10,000 (b) Rs 20,000 (c) Rs25,000 21) An appeal against the order passed by a Dc/Ac lies with (a) Commission of customs, (b) Additional Commissioner of customs, (c) Commissioner of customs (Appeals) (d) CESTAT 22) Bill of Entry is presented for assessment under (a) Section 14 (b) Section 24 (c) Section46 (d) Section 51 23)Rate of exchange for customs purposes is determined by (a) RBI (b) SBI (c) CBEC (d) Chief commissioner 24) What is the tariff heading for passenger baggage. 25) Seizure of goods are effected under (a) Section 100 (b) Section 105 (c) Section 110 (d) Section 111 26) MRP based Valuation is relevant to (a) Basic customs duty (b) Anti dumping duty (c) CVD ( Additional duty of customs)
27)Time limit for filing a claim for refund of duty paid under protest is (a) Six months (b) Twelve months (c) None of the above 28) Who is the office authorised to give out of charge in respect of bonded goods stored in a Warehouse? (a) Assistant Commissioner (b) Appraiser Who assess the BE (c) Superintendent (d) Chief Accounts officer 29) Customs station under section 2(13) does not include (a) Customs port (b) Customs Airport (c) Customs bonded warehouse 30) G.R from is relatable to (a) Import consignment (b) Warehoused goods (c) Unaccompanied cargo (d) Export consignment Expand the following abbreviations: 1.CESTAT 2.RMS 3.CBEC 4.FEMA 5.SEZ 6.EOU 7.IGM 8.CHA 9.CFS 10.ICD PART-B 10 x 1 = 10 marks
PART-C Answer any nine questions (including Q1) Question No:1 is compulsory Answer any 8 questions from serial no 2 to 12 1.Explain in brief the obligation of a customs house agent under the CHA Licensing Regulation (CHALR) 2004. (1 x 10 marks =10) (8 x 5 marks= 40) 2.What is provisional assessment under Customs Act, 1962 and when it is resorted? Explain in brief. 3.Explain the following:- a. IGM b. EGM c. M.O.T 4.Explain in brief about the appointment and licensing of bonded warehouses and the warehousing provisions? 5.Explain in bried=f the salient features of the Baggage Rules, 1998 and meaning of bonafide baggage? 6.Define the following: a. Customs Station b. Dutiable goods c. Export d. Warehousing station e. Market price 7.Briefly explain the provisions of refund under Section 27 of CA 1962 and the concept of unjust enrichment. 8.Explain in brief as to what is unaccompanied baggage of a bonafide passenger and the procedure for clearing the same. 9. Briefly explain the principle of natural justice. Can a notice be waived and under what provisions?
10.What is self assessment? Explain in brief the scheme of Onsite post audit in customs matters? 11.What is the distinction between seizure and confiscation? Can the officer who has seized can confiscate the goods. What is redemption fine? 12.Explain the rights of the owner to deal with goods deposited in a warehouse. Also explain the scheme of manufature or other operations in bond in a bonded warehouse?