Quiz 2 - Customs Act

In the context of Customs Act, 1962, the term “pilfer” means:

• to steal

• petty theft

• both of these

• none of these

The duty is not payable by the importer in case of pilfered goods only if any goods are pilfered:

• after unloading thereof

• after unloading thereof but before order of clearance by proper officer for deposit in warehouse or home consumption

• after clearance of order by proper officer

• before unloading thereof

If any warehoused goods had been damaged at any time before clearance for home consumption, the abatement is available only if such damage is:

• due to willful act, negligence or default of owner, his employee or agent

• on account of any accident and not due to willful act, negligence or default of owner, his employee or agent

• both of these

Remission of duty can be granted by Assistant Commissioner on any imported goods that are:

• lost or stolen

• lost or destroyed

• pilfered

• all of these

Mr. Ajay found an abandoned ship along with some goods in high seas. He brought that ship along with him while returning to India. The custom officer imposed duty on such ship as if they are imported into India but Mr. Ajay denies paying the duty on the ground that it was available freely in the high seas. State whether the contention of Mr. Ajay is correct in law.

• Correct

• Incorrect:- as all derelict, jetsam, flotsam & wreck goods brought into India are treated as imported goods and liable to duty unless proved otherwise

Which section of the Customs Act, 1962 provides for levy of Customs duty on import and export of goods?

• Section 3

• Section 12

• Section 14

• Section 17

Basic Customs duty is levied under section __________ of the Customs Act

As per the Customs Act, 1962, stores mean goods for use in a vessel or aircraft and include fuel and spare parts and other articles of equipment, whether or not for immediate fitting. State whether the statement is correct or not as per the law.

• Correct

• Incorrect

Baggage means luggage or personal belongings of a:

• Passenger

• Member of the crew

• both of these

• None of these

As per sec 2(26), Importer in relation to any goods at any time between their importation and the time when they are cleared for home consumption includes:

• Owner

• Beneficial owner

• Any person holding himself out to be the importer

• All of these