Practice Test

Q1) ________ means any goods which are chargeable duty and on which duty has not been paid. Show Answer

Q2) The anti- subsidy duty shall not be levied unless it is determined that Show Answer

Q3) Anti-Dumping duty is lavied u/s _______ of Customs Tariff Act, 1975. Show Answer

Q4) Exemption notified by Central Government by special order is ________. Show Answer

Q5) Additional duty u/s 3(1) is equal to amount of sale tax. Show Answer

Q6) When certain goods are covered by generic description, the burden to prove that they are not so covered could be on department Show Answer

Q7) If both the classification are equally specific then latter tariff head is prefer to earlier tariff head. Show Answer

Q8) General Rules of Interpretation are statutory principles of classification of goods. Show Answer

Q9) The term “goods” includes ________. Show Answer

Q10) For the purpose of Customs law, any vessel engaged in fishing or any other operations outside the territorial waters of India shall be regarded as _______ vessel. Show Answer

Q11) Indian custom waters extends up to _______. Show Answer

Q12) _______ is the last stage in imposition of tax. Show Answer

Q13) Indian customs officer has the power to search and make arrest up to _______ nautical miles from base line of India. Show Answer

Q14) Customs duty is on ________. Show Answer

Q15) Vessel, Vehicle or aircraft used for transport of passenger or goods is known as ________ for the purpose of customs. Show Answer

Q16) For the purpose of extraction of mineral oil and gas “India” shall extend up to _______ nautical miles from base line of India. Show Answer

Q17) ________ means any goods which are chargeable duty and on which duty has not been paid. Show Answer

Q18) The anti- subsidy duty shall not be levied unless it is determined that Show Answer

Q19) Anti-Dumping duty is lavied u/s _______ of Customs Tariff Act, 1975. Show Answer

Q20) Exemption notified by Central Government by special order is ________. Show Answer

Q21) Assessment of tax happens after its levy.
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Q22) Motor vehicles can never be regarded as baggage.
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Q23) A naval vessel of a foreign government taking part in any naval exercises in India shall not be regarded as ‘foreign-going vessel’.
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Q24) Imported goods are goods brought to India from a place outside India and include goods which have been cleared in India for home consumption.
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Q25) Indian customs waters extend up to the limit of contiguous zone of India.
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Q26) High seas are area beyond 200 nautical miles into the sea from India’s base line.
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Q27) Goods imported by Government of India shall not be regarded as imports for the purpose of Customs Act, 1962.

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Q28) Goods include any kind of movable property. Show Answer