Practice Test

Q1) _____ takes place under the supervision of proper officer Show Answer

Q2) Baggage limit for Indian resident arriving from countries other than Nepal, Bhutan or Myanmar for articles other than mentioned in Annexure – I is _____. Show Answer

Q3) Import report / manifest have to be delivered in case of vehicle _____. Show Answer

Q4) Personal and household articles in Annexure III not include _____. Show Answer

Q5) No drawback is allowed on export of following item _____. Show Answer

Q6) Imports of light fittings by passenger including short visit abroad quality as bonafide baggage Show Answer

Q7) Infant means a child not more than four years of age. Show Answer

Q8) Drawback is not allowed if drawback duty of any goods is less than Rs. 50. Show Answer

Q9) Baggage includes motor vehicles. Show Answer

Q10) Transhipment is allowed in every port normally Show Answer

Q11) Duty on imported goods pilfered after unloading but before order for clearance for home consumption or warehousing is passed by customs officer is payable by ______. Show Answer

Q12) Remission of duty due to ______ is available if it happens before or during unloading. Show Answer

Q13) Remission of duty due to _____ is available for goods to be cleared for home consumption is available if it happens after unloading but before examination. Show Answer

Q14) Remission of duty due to damage is available for goods to be cleared for warehouse if such damage happens at any time before clearance if goods ______. Show Answer

Q15) General exemption is granted by Central Government by issuing _______. Show Answer

Q16) No duty shall be levied if the amount of duty is Rs. ____ or less. Show Answer

Q17) Goods thrown from ship with high speed to save if from sinking due to overweight is known as ______. Show Answer

Q18) Goods thrown from ship with high speed to save it from sinking due to overweight and such goods floating in the sea is known as _____. Show Answer

Q19) ______ refers to the process of inflicting serious damage to goods. Show Answer

Q20) Re-importing of goods exported for repair shall be chargeable to import duty on _____. Show Answer

Q21) Duty on exported goods re-imported for repairs shall be ____ % if such goods are re-exported after repairs in India within 6 months of repairs. Show Answer

Q22) Pilferage refers to petty theft
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Q23) Duty on pilfered goods is not collected form importer even if goods are restored.
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Q24) U/s 68 remission of duty due to relinquishment of title of goods for warehoused goods shall be available at anytime before goods are cleared for home consumption. Show Answer

Q25) U/s 23 remission of duty due to relinquishment of title to goods is allowed at any time before goods are either cleared for home consumption or for warehousing. Show Answer

Q26) Onus of proof to prove pilferage has happened lies on the owner of the goods.
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Q27) Special exemption u/s 25 is given by Central Government by issuing a notification in Official Gazette.
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Q28) Central Government has the power to issue retrospective clarification on exemptions granted u/s 25 of Customs Act, 1962.
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Q29) Derelict refers to a situation where cargo or vessel or any property is cast ashore by tides after shipwreck.
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Q30) Duty is not chargeable on Jetsam or flotsam goods brought or coming to Indian shores on its own. Show Answer

Q31) Duty on mutilated or denatured goods shall be charged as if they were imported in such mutilated or denatured form if such process is performed on the goods with permission of Central Government and as per the process specified. Show Answer

Q32) Re-importation of goods shall be treated at par with normal imports unless some specific benefit is provided in the Custom law. Show Answer

Q33) Concession on goods re-imported which were initially exported for repairs shall be provided only when owner of the goods exported and re-imported is same. Show Answer

Q34) Exported good can be re-imported into India for repairs at any time after sale without payment of import duty on such re-importation. Show Answer