Quiz on Customs Act- General

Customs duty shall be levied at such rates as may be prescribed under Customs Tariff Act, 1975, or any other law in force on goods:

• Imported into India by any person other than Government

• Exported from India by any person other than Government

• Imported into or exported from India by government

• All of these

The basic condition for levy of Customs Duty is:

• There must be import or export of goods

• There must be import or export of services

• There must be import or export of goods or services or both

• All of these

As per Customs Act, 1962, Conveyance includes:

• Vessel

• Aircraft

• Vehicle including railway vehicle

• All of these

As per section 2(3) of Customs Act, 1962, Baggage includes:-

• Unaccompanied baggage

• But does not include Motor Vehicles

• Both of these

• None of these

Territorial water of India extends upto:

• 24 nautical miles into the sea from the appropriate base line

• 24 nautical miles

• 12 nautical miles into the sea from the appropriate base line

• 12 nautical miles

In case of import of goods, taxable event occurs when:

• Goods crosses the territorial water

• Goods crosses the customs barrier

• Goods goods have been dispatched by the supplier

• Goods become the part of land mass of India

Taxable event in case of warehoused goods arises when:

• Into bond bill of entry is filed

• Ex bond bill of entry is filed

• Goods deposited in warehouse for storage

• All of these

The term Export with its grammatical variation & cognate expression means:

• Supply of goods to a recipient located outside India

• Supply beyond territorial water

• All of these

• Taking out of India to a place outside India

The process of Export is said to be completed when the goods:

• Reached the destination port

• Crosses the Indian Port

• Crosses the Indian Territorial water

• Crosses the Indian Customs Water

As per Customs Act, 1962, the term “Import” with its grammatical variation and cognate

expression means:

• Purchase from foreign country

• Supplier is located outside India

• Bringing into India from a place within India

• Bringing into India from a place outside India