1. Which of the following is the duty or responsibility of a person in charge under the Customs Act, 1962?
1. To submit Import/Export Manifest.
2. To pay import duty on all goods contained in vessel or ship.
3. To ensure that the conveyance lands at the appropriate place
4. Ensure that the Goods are loaded or unloaded only after proper permissions or orders.
Select the correct answer from the options given below:

2. Section 123 of the Customs Act, 1962 clearly states that if goods are seized, the onus is on the —

3. Safeguard duty is a duty paid on___

4. 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

5. The general basic rate of basic customs duty is

6. Warehouse means A. A public warehouse licensed u/s 57 B. A private warehouse licensed u/s 58
Select the correct answer from the options given below:

7. No drawback shall be allowed

8. Proper officer

9. Prohibited goods mean any goods

10. “Entry' in relation to goods means an entry made in____and includes the entry made under the regulations made under section 84

11. Under the Customs Act, 1962, the relevant date for determining the rate of exchange in case of imported goods is:

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

13. Countervailing Duty (CVD) is subsumed under

14. Central Government may, by special order, exempt from duty, any goods, on which duty is leviable only under exceptional circumstances. Further, no duty is to be collected, if the amount of duty leviable is less than or equal to_______

15. Section 28(1) of the Customs Act, 1962 provides that the proper officer shall not serve such show cause notice, where the amount involved is less than ______

16. As per Section 2(7A) of the Customs Act, 1962, Commissioner (Appeals) means a person appointed to be a Commissioner of Customs (Appeals) under subsection (1) of

17. As per Section 2(2) of the Customs Act, 1962, 'assessment' includes
(I) Provisional assessment
(II) Self-assessment
(III) Reassessment
(IV) Any assessment in which the duty assessed is NIL.
Select the correct answer from the options given below:

18. AntiDumping duty is calculated as

19. 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

20. 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

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

22. In the case of export if the transaction value is not acceptable then value as per Export Valuation Rules has to be taken. Determine the proper sequence of such values.
1. Value arrived by Residual Method
2. Value of Similar Goods
3. Value of Identical Goods
Select the correct answer from the options given below:

23. In case of a vessel or the aircraft, Import Manifest is required to be delivered

24. Where any drawback has been paid to the claimant erroneously or it becomes otherwise recoverable under the Act or the rules made thereunder, the claimant shall, within a period of 2 months from the date of demand, pay in addition to the said amount of drawback, interest at the rate of

25. As per Section 2(22) of the Customs Act, 1962, 'goods' includes