Customs Law Basics – Test 2

Section ——– of the Customs Act, 1962 provides that an importer can request Central Government to make rules for permitting to denature/mutilate the imported goods, which are ordinarily used for more than one purpose, so as to render them unfit for one or more of such purpose.

If any imported goods can be used for more than one purpose and duty is leviable on the basis of its purpose of utilisation, than denaturing or mutilation of such goods is useful

If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after clearance) as may be specified in the notification, goods of any specified description from the whole or any part of duty of customs leviable thereon.

Section ——– of the Act provides that the date of effect of the notification will be the date of its issue

Where no drawback is determined, the manufacturer/exporter has to apply for drawback within —— months seeking a brand rate from the Government giving all date and information about use of inputs, manufacture etc.

Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification, exempt such of the goods which are imported for the purposes of repair, further processing or manufacture, as may be specified therein, from the whole or any part of duty of customs leviable thereon, subject to the following conditions, namely.

Adjudicating Authority means any authority competent to pass any order or decision under this Act, but does not include

Conveyance includes:

Custom Station includes:

Foreign vessel means any vessel or aircraft for the time being engaged in the carriage of goods or passengers between any port or airport in India and any port or airport outside India, whether touching any intermediate port or airport in India or not

Foreign Vessel includes:

Goods includes:

The territorial waters extend to ————nautical miles into the sea from the appropriate base line.

Prohibited goods means any goods the import or export of which is subject to any prohibition under the Customs Act or any other law for the time being in force but does not include any such goods in respect of which the conditions subject to which the goods are permitted to be imported or exported have been
complied with ———

Stores means goods for use in a vessel or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting

Section 7 of the Customs Act, 1962 empowers the Board to appoint by notification in the Official Gazette

Section 7 of the Customs Act, 1962 empowers the Board to appoint by notification in the Official Gazette

Section 8 of the Customs Act, 1962 empowers the Principal Commissioner/ Commissioner of Customs to ——–

This section provides that the person-in-charge of a vessel or an aircraft entering India from any place outside India shall not cause or permit the vessel or aircraft to call or land ——— at any place other than a customs port or a customs airport, as the case may be, unless permitted by the Board

————–is a detailed information to customs about goods in the vessels/air crafts which have been brought in at any port/airport for unloading at that particular port/international airport as also that which would be carried further for other ports/airports

If the arrival manifest or import manifest or the import report or any part thereof, is not delivered to the proper officer within the specified time and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge would be liable to a penalty up to RS ————

Subsequent amendment of IGM relates back to the date of filing of IGM and is not a separate event

The cargo list is categorized in the manifest/report into which of the following?

In the cargo declaration, there should be separate mention about ——-

In the cargo declaration, there should be separate mention about

The person-in-charge of a conveyance that enters India from any place outside India or any other person as may be specified, shall deliver to the proper officer

Where the passenger and crew arrival manifest or the passenger name record information or any part thereof is not delivered to the proper officer within the prescribed time and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or the other specified person shall be liable to such penalty, not exceeding Rs. ———–

Date of entry inward is the date on which the vessel found a berthing place for discharge of cargo

Grant of Entry Inwards is an acknowledgement of the fact that Customs Department is ready to supervise the unloading of the cargo, and is prepared to assess the goods to duty, as and when the concerned importer comes forward to clear the imported goods

Without the permission of the proper officer, the imported goods cannot be unloaded, unless they are mentioned in the Import General Manifest for being unloaded in that customs station.