Customs Law Basics – Test 3

Section ———– provides that loading and unloading of goods are to be undertaken only at places approved under section 8(a) of the Customs Act, 1962.

Section ——- provides that loading and unloading of goods should be done under the supervision of the proper officer

The ———– may, by notification in the Official Gazette, give general permission and the proper officer may in any particular case, give special permission for any goods or class of goods to be unloaded or loaded without the supervision of the proper officer

Section ——— of the Customs Act stipulates that no imported goods shall be water borne for being  loaded in any vessel, and no export goods which are not accompanied by a shipping bill, shall be water borne for being shipped unless the goods are accompanied by a boat note in the prescribed form.

The Boat Note Regulations, 1976 specify that the boat note in a special case issued by ————

The goods cannot be loaded and unloaded on Sundays or other holidays observed by the Customs Department, or on any other day after the working hours unless the prescribed notice and the
prescribed fee are paid

The responsibility of the ——– commences in respect of imported goods the moment the ship is berthed in the harbour or the goods are ready for unloading from the aircraft

In respect of pilfered goods covered by section 13, the loss of revenue is compensated by the custodian

The duty shall be paid at the rate prevailing on the day of delivery of the arrival manifest or import manifest or as the case may be, an import report to the proper officer under section 30 for the arrival of the conveyance in which such goods were carried.

The —————– may, in cases where it is not feasible to make entry by presenting electronically on the customs automated system, allow an entry to be presented in the prescribed manner and form.

Bill of Entry is permitted to be filed in ‘advance’ but not later than ———— days prior to the date of grant of ‘entry inwards’ to the conveyance.

The importer who presents a bill of entry shall ensure the following, namely

The Bill of Lading given by the carrier of the goods is the importer’s document of title to the goods

According to section 46(3), the importer shall present the bill of entry before the end of the next day following the day (excluding holidays) on which the aircraft/vessel/vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing

An eligible importer intending to avail the benefit of deferred payment shall intimate to the Principal  Commissioner/Commissioner of Customs, having jurisdiction over the port of clearance, his intention to avail the said benefit who on being satisfied with the eligibility of the importer allow him to pay the duty by due dates

If there is default in payment of duty by due date more than once in three consecutive months, this facility of deferred payment will not be allowed unless the duty with interest has been paid in full

The Central Government has notified the following classes of importers who have to pay customs duty electronically, namely.

The importer need not produce any proof of payment for the clearance of goods in case of e-payment

CBIC has since developed the ‘Integrated Declaration’, under which all information required for import clearance by the concerned government agencies has been incorporated into the electronic format of the Bill of Entry.

The system has been modified to enable simultaneous processing of bill of entry by PGA and Customs..

If there are any goods imported from a place outside India, which are not cleared within —— days from the date of unloading, the custodian of the cargo is unnecessarily burdened with the custody of the goods.

In the case of sensitive goods like animals, foodstuffs and hazardous goods etc. the custodian with the approval of the proper officer can sell the goods even before the expiry of the ———- days limit.

Exporter in relation to any goods at any time between their entry for export and the time when they are exported, includes any owner, beneficial owner or any person holding himself out to be the exporter.

The first and foremost duty cast on the master of the vessel under section 40 is that export goods are not to be loaded unless duly passed by Proper Officer.

For loading of goods for export, which of the following requirements are to be fulfilled?

In case of export goods other than baggage and mail bags – the goods shall be accompanied by ——— all duly passed by the proper officer.

If the proper officer is satisfied that the departure manifest or export manifest or the export report is in any way incorrect and there was no fraudulent intention, he may permit such manifest or report to be amended or supplemented

The Export manifest shall contain ————-

The cargo list shall give which of the following details in separate sheets?

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