1. No drawback shall be allowed

2. As per Section 2(37) of the Customs Act, 1962, 'Shipping bill” means a shipping bill referred to in_____

3. Central Government may prohibit,_____, the import/ export of goods of the specified description

4. The offenses committed under the Customs Act, 1962 are having criminal liability as well as civil liability. However, the offenses involving duty evasion of more than ₹…………or/ and of……………….are nonbailable of fences under criminal liabilities,50 lakh

5. Safeguard duty is levied on goods imported into India

6. In the case of capital goods intended for use in any 100% EOU, such goods can be stored up to a period of_____

7. AntiDumping duty is calculated as

8. Selfassessment of duty as per section 17 of the Customs Act, 1962 is being done by Importer and Exporter relating to the goods subject to duty and after final assessment of duty if any, amount refundable is not refunded within………..from the date of assessment of duty finally there shall be paid interest on such unrefunded amount by Central Government

9. Which of the following goods are not eligible for drawback? if reexported after use.
(I) Wearing apparel
(II) Tea chests
(III) Exposed cinematograph film
(IV) Unexposed photographic film
Select the correct answer from the options given below:

10. As per Section 58B(4) of the Customs Act, 1962, where the license issued u/s 57 or 58 or 58A is canceled, the goods warehoused shall, within_____from the date on which order of such cancellation is served on the licensee or within such extended period as the proper officer may allow, be removed from such warehouse to another warehouse or be cleared for home consumption or export

11. 'Customs Area' means

12. The Import Manifest or Import Report is required to be delivered under

13. Section 110 of Finance Act, 2018 w.e.f. 2nd February 2018 have levied……….on imported goods which is a duty of customs levied for the purpose of the union on the goods specified in the first schedule with the Customs Performing Act, 1975 being goods imported into India

14. Countervailing Duty (CVD) is subsumed under

15. Prohibited goods mean any goods

16. The integrated tax leviable on imported goods is levied

17. CIF Value means

18. Which of the following factor(s) is/ are essential to determine assessable Value in case of import and export under the Customs Act, 1962?
(1) Price at which such or like goods are ordinarily sold or offered for sale.
(2) Discount given by the exporter when goods are imported into India.
(3) Fact that Seller and Buyer are not be related to each other.
(4) Exchange rate prescribed by the RBI when the bill of entry is presented.
Select the correct answer from the options given below:

19. The owner of any warehoused goods may, after warehousing the same
(a) inspect the goods
(b) sale the goods
(c) deal with their containers to prevent loss/deterioration/damage to the goods
(d) consume the goods
(e) sort the goods
(f) show the goods for sale.
Select the correct answer from the options given below:

20. As per Section 112 of the Customs Act, 1962, what is the minimum penalty for ‘prohibited goods’,₹ 5

21. Which of the following can be treated as Adjudicating Authority under the Customs Act, 1962?
(i) Board [Central Board of Indirect Taxes & Customs (CBIC)]
(ii) Commissioner (Appeals)
(iii) Appellate Tribunal
(iv) Authority competent to pass any order or decision under the Act.
Select the correct answer from the options given below:

22. It is Section 12 of the Customs Act, 1962 that provides duties of customs to be levied at such rates as may be specified under the____or other applicable Acts on goods imported into or exported from India,Customs Tariff Act

23. The Customs Act, 1962, not only regulates the levy and collection of duties but also, serves equally important purposes like
(a) Regulation of imports & exports.
(b) Protection of domestic industry
(c) Prevention of smuggling
(d) Conservation & augmentation of foreign exchange
Select the correct answer from the options given below:

24. 'Export goods' means

25. Custom ports or airports are appointed by the