WorksheetsQuiz 2 - Customs Act
Total questions: 11
Worksheet time: 11mins
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 (a) 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
Custom Station means:
Custom Port
Custom Airport
Land Custom Station
All of these
