CHAPTER - 1

INTRODUCTION & LEVY OF CUSTOMS DUTY

- Denition Q. 1

Briey Explain
[ 2 Marks Each ]

Expected Questions

a) Goods

[ Nov 06 ]

1) Imported Goods

b) Stores

[ Nov 06 ] [ Nov 04]

2) Coastal Goods

c) Conveyance

[ May 07 ] [ Nov 14]

d) Dutiable Goods

[ May 07 ]

e) India

[ May 07 ] [ Nov 14 ]

f) Import

[ May 07 ]

g) Importer

[ Nov 07 ] [ May 06 ]

h) Indian Customs Water

[ May 06 ]

- Descriptive Questions Q. 2

Explain briey Signicance of Indian custom water under customs Act, 1962
[ Nov 08 ] [ May 11 ]

Q. 3

Briey explain Clearance for H.C. & Clearance for warehousing [ May 07 ] 3M

Q. 4

Explain chargeability of customs duty. [ May 10 ] [ Nov 07 ] [ May 06 ]

- Expected Questions Q. 5

Distinguish between Indian territorial water & Indian customs waters

Q. 6

Write brief note on the constitutional provisions governing levy of customs duties.

Q. 7

Explain taxable event in case of import & export

CHAPTER - 2

IMPORTATION & EXPORTATION PROCEDURE

& TRANSIT & TRANSSHIPMENT OF GOODS
- Denition Q. 1

Briey Explain
1) Briey Explain

[ 2 Marks Each ]

Expected Questions

a) Customs area

[ May 09 ]

1) Customs station

b) Person-in-charge

[ May 06 ] [ Nov 09 ]

2) Entry

c) Customs port

[ Nov 06 ]

3) Proper ofcer

d) Prohibited goods

[ May 11 ]

e) Customs area

[ May 09 ]

- Descriptive Questions Q.2

Q.3
Q.4
Q.5
Q.6
(a)
(b)
(c)
Q.7
Q.8
Q.9
Q.10
Q.11
Q.12
Q.13
Q.14
Q.15
Q.16
Q.17
Q.18

Who is a Proper Ofcer ? (Sec. 2 (34))

Write short notes on classes of Customs Ofcers. [ May 08]
Outline the scope of Powers of Ofcers of Customs. RTP [ Nov 06]
Explain the Adjudication powers of Customs Ofcers under the Customs Act. 1962 [ Circular No.
23/2009 Date 1.9.2009] RTP
Dene Customs Station. Write short notes on appointment of Customs Stations. RTP.
Who has the powers to Appoint Inland Container Depots,
Appoint Land Customs Stations, RTP
Specify limits of Customs Area. RTP
Discuss the distinction between the functioning of Inland Container Depots (ICD) Air Freight
Station (AFS) and Container Freight Stations (CFS). [ May 10]
Explain the obligation on Person-In-Charge on arrival of vessels / aircrafts in India u/s 29 [ May
06 ] [ Nov 08 ] [ Nov 09 ] [ Nov 14 ]
Discuss briey about Delivery of Import Manifest / Import Report (Section 30) [ Nov 08 ]
What are the restrictions relating to unloading of imported goods ? (Sec. 31 to 38)
Explain briey the meaning of Entry Inward and Entry Outward in the Customs Law. [ May 14 ]
Discuss the Procedure for "Entry" of goods on importation (Sec. 46)
What are the classes of Importers required to pay customs Duty electronically? What is the full
name of dedicated payment gateway set up by the CBEC to use-e-payment facility easily by an
Importer [ Nov 13 ] [ May 147 ]
Examine briey the powers of the Department, if it is not satised with an order made u/s 47 of
the Customs Act, 1962 pursuant to which goods have been cleared. [ Nov 06 ]
What is the procedure in case of goods not cleared, warehoused or transshipped within 30 days
after unloading ? [ Sec. 48 ]
Explain the procedure for clearance of Export Goods ( Sec. 50 & 51)
Explain briey "Bill of Export". [ Nov 08 ]
Write short notes on Boat-Note procedures. RTP [ May 06 ]

- Expected Questions 19.

20.
21.
22.

What are the restrictions relating to Loading of Export Goods ? (Sec.39-42) RTP
Write short notes on "Departure Permission"? (Sec. 42) RTP
Write short notes on Custody of Imported Goods upon Importation (Sec. 45) RTP
Explain the procedure for clearance of goods for Home Consumption. (Sec. 47)

CHAPTER - 5

VALUATION
- Denition Q. 1

Briey Explain
1) Briely Explain

[ 2 Marks Each ]

a) Similar goods

[ May 06 ]

b) Identical goods

[ May 06 ]

Expected Questions

- Descriptive Questions Q.1

Q.2
Q.3
Q.4
Q.5
Q.6
Q.7
Q.8
Q.9

Q.10

What is meant by Transaction Value u/s 14 (1)? [May 10]

What is meant by Tariff Value u/s 14 (2) ? [May 08]
How is the Value of Imported Goods determined ? [Rule 3 & 6] [May 10]
Explain the concept of Transaction Value under Rule 3. [May 10]
State the requirements to be satised to accept transaction value under rule 4(2) of Customs
Valuation rules. [May 07] (6M)
Explain the computation of Transaction Value of Identical Goods. [Rule 4] [May 06]
Explain the concept of Deductive Value. [Rule 7] RTP [Nov 09]
Explain the concept of Computed Value. [Rule 8] [Nov 09]
What is residual method of Valuations ? Bring out your answer with reference to the Customs
Valuation (determination of value of Imported goods) [May 07] (6M)
Write a brief note on the residual method of determination of value of imported goods under the
Customs Valuation (determination of value of imported goods) Rules, 2007 [Nov 09] (2M)
Explain briey with respect to the provisions of the Customs Valuation (Determination of Value of
Imported Goods) Rules, 2007 the chief reasons for which the proper ofcer could raise doubts
on the truth or accuracy of the declared value. [May 05] (4M)

- Expected Questions Q.11 Superlite Chemicals obtained a chemical in New Zealand for an exceptionally low price. While the
Market Price was an equivalent of ` 500 per kg, Superlite Chemicals got it at a low price of ` 300
per kg. In determining the Customs Valuation, the AC of Customs contends that price to be
adopted should be ` 500 per kg, even though the purchase is bonade and supported by genuine
purchase bill. Do you think the stand taken by the AC of Customs is valid ? Discuss.
Q.12 HRC Co. imported a consignment of Computer Software and Manuals valued at US $ 42 Lakhs
and contended that tha actual value was only US $ 10 Lakhs while the balance amount
represented Licence Fee for using the software at multiple locations, and as such Customs Duty is
payable only on the actual value of US $ 10 Lakhs. Is the Contention raised by HRC Co correct ?
Discuss.
Q13. XYZ & Co has claimed before the Customs Authority that since the export of goods in its case
attracted on duty, the value for purpose of Customs Act, 1962 to be declared shall be the value of
the goods, which he expects to receive on sale of goods in the overseas market. Discuss whether
the stand taken by XYZ & Co is correct.
Q.14 List the Permissible Additions / Adjustments to Transaction Value under Rule 10
Q.15 What are the conditions under which Transaction Value is acceptable ? [Rule 3(2)]
Q.16 Who are related Persons ? [Rule(2)]
Q.17 Are Costs and Services of Rule 10 added to the value of Identical Goods?
Q.18 Explain Goods of like kind and quality in the context of valuation of export goods.
Q.19 How is the Value of Export goods determined? [Rule 3]
Q.20 Explain the determination of value of export goods under rules 4 to 6.
Q.21 Explain the provisions relating to Provisional Assessment of Duty. [Sec. 18] RTP