Customs Law Basics – Test 1

Entry 83 of Union List has given the power to Central Government to levy duties of Customs including export duties —–

Goods are deemed to have been imported if the vessel enters the imaginary line on the sea at the——- nautical mile i.e. if the vessel enters the territorial waters of India. Therefore, a vessel not bound
to India should not enter these waters

—–is the stage where the declaration of liability is made and the persons or the properties in respect of which the tax or duty is to be levied is identified and charged

———–is the procedure of quantifying the amount of liability. The liability to tax or duty does not
depend upon assessment

Section ———- makes it abundantly clear that importation or exportation of goods into or out of India
is the taxable event for payment of the duty of customs

Export of goods is complete when the goods cross the territorial waters of India ———-

Clearance for home consumption implies that, the customs duty on import of the goods has been discharged and the goods are therefore cleared for utilization or consumption

If goods are imported into India after exportation therefrom, such goods shall be liable to duty and be subject to all the conditions and restrictions, if any, to which goods of the like kind and value are liable or subject, on the importation thereof.

All goods, derelict, jetsam, flotsam and wreck brought or coming into India, shall be dealt with as if they were imported into India, unless it be shown to the satisfaction of the proper officer that they are entitled to be admitted duty-free under this Act

————-refers to any cargo, vessel, etc. abandoned in the sea with no hope of recovery

———-refers to goods jettisoned from the vessel to save her from sinking

———-goods which continue floating in the sea are called

—————-refers to cargo or vessel or any property which are cast ashore by tides after ship

An importer who intends to avail the benefit of an exemption notification shall provide the information to the Deputy Commissioner of Customs or, as the case may be, Assistant Commissioner of Customs having jurisdiction over the premises where the imported goods shall be put to use for manufacture of goods or for rendering output service, the particulars, namely

The importer who intends to avail the benefit of an exemption notification shall provide the information of the receipt of the imported goods in his premises where goods shall be put to use for manufacture,within ——— days (excluding holidays, if any) of such receipt to the jurisdictional Customs Officer

The importer who has availed the benefit of an exemption notification shall submit a quarterly return, in the prescribed form, to the Deputy/ Assistant Commissioner of Customs having jurisdiction over the premises where the imported goods shall be put to use for manufacture of goods or for rendering output service, by the ———– day of the following quarter

The importer who has availed benefit of an exemption notification, prescribing observance of these rules may re-export the unutilised or defective imported goods, within ———months from the date of import, with the permission of the jurisdictional Deputy/ Assistant Commissioner of Customs having jurisdiction over the premises where the imported goods shall be put to use for manufacture of goods or for rendering output service

In case of goods entered for home consumption the rate of duty and tariff valuation shall be the rate on Date of presentation of bill of entry or ———–

Arrival manifest or import manifest in respect of vessel or aircraft is required to be filed prior to the arrival of a vessel or aircraft. Import report for vehicle is required to be submitted within ———- hours of arrival at the Customs Station

Customs authorities check the documents, grant entry inwards to the vessel, assign an IGM number to the manifest and permit the master of the vessel to land and unload the cargo:

The importer of the goods delivers the negotiable bill of lading received from the supplier of the goods to the master of the vessel and obtains the delivery order

If any imported goods are pilfered after the unloading thereof and before the proper officer has made an order for clearance for home consumption or deposit in a warehouse, the importer shall not be liable to pay the duty leviable on such goods.

Which are the following conditions to be satisfied under section 13 for exemption from duty?

In order to claim pilferage which of the following circumstances should exist?

Provisions of section 13 would not apply if it can be shown that pilferage took place prior to the unloading of goods

Section 13 applies to the goods which are under the custody of the custodian under section 45

Without prejudice to the provisions of section 13, where it is shown to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs that any imported goods have been lost (otherwise than as a result of pilferage) or destroyed, at any time before clearance for home consumption, the Assistant Commissioner of Customs or Deputy Commissioner of Customs shall remit the duty on such goods

The owner of any imported goods may, at any time before an order for clearance of goods for home consumption under section 47 or an order for permitting the deposit of goods in a warehouse under section 60 has been made, relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereon

For the purposes of this section, the value of damaged or deteriorated goods may be ascertained by ————

Abatement is available if the goods are damaged/deteriorated which of the following circumstances.?