YEAR -2012

EXAMINATION UNDER REGULATION 19(3) OF CHALR, 2004

FOR ISSUE OF “G” CARD

Date of Examination: Total Marks: 100

Duration : 3 hours

PART A
ANSWER ANY TWENTY QUESTIONS

(20 X 2 = 40 MARKS)

1) Find the rightly arranged sequential order of the customs valuation methods
a. transaction value of similar goods
b. transaction value of identical goods
c. residual method based on reasonable means and data available
d. computed value
e. deductive value
f. transaction value of imported goods
i)a,c,f,e,d,b
ii) f,b,a,e,d,c
iii) f,a,b,d,c,e
iv) f,b,d,e,a,c

2) As per the Customs act 1962, Goods include what?

3) The liability of the principal and the agent is covered under which section in
Customs act
i) Sec 145
ii) Sec 147
iii) Sec 150
 iv) Sec 151

4) In India ATA Carnet is issued by

i)SEBI
ii) RBI
iii) FICCI
iv) CBEC

5) Under Courier imports and exports regulations – 1998, what should be the
maximum permissible weight limit of the individual package
i)50kgs
ii) 80kgs
iii) 70kgs
iv) 90kgs

6) The power to prohibit and the purpose for which import and export can be
prohibited is dealt with under
i)Sec 11
ii) Sec 10
iii) Sec 12
iv) Sec 15

7) Power to grant exemption from duty is dealt with under

i)Sec 45
ii) Sec 38
iii) Sec 25
iv) Sec 77

8) What is advance ruling?

9) Mention four important obligations and duties of CHA as specified in

CHALR, 2004?
10) Whether a G card holder can sign declarations on Bills of entry, Shipping
bills, etc.,?

11) What is the validity of a CHA license?

12) Under what regulation of CHALR the transferability of CHA license is

discussed and whether CHA license is transferable?

13) The power under Customs act to stop and inspect conveyance to customs
officers is governed under
i) Sec 111
ii) Sec 109
iii) Sec 107
iv) Sec 106

14) Sec 108 of Customs act provides

i) Power to arrest
ii) Power to seize
iii) Power to provisionally release
iv) Power to summons

15) Under which act Foreign Trade policy is announced from time to time
i) FEMA
ii) FT(D&R)act
iii) FERA
iv) Customs act

16) What is a PD bond?

17) Every importer of goods has to submit a Bill of Entry giving details of goods
being imported as per
i) Sec 56
ii) Sec 45
iii) Sec 67
iv) Sec 46
18) What is Bill of entry for ex-bond clearance means?

19) Assessment pending final assessment means

i) Provisional assessment
ii) Balance assessment
iii) Partial assessment
iv) Incomplete assessment

20) Out of customs charge and clearance of goods for home consumption is
dealt with under
i)Sec 25
ii) Sec 47
iii) Sec 49
iv) Sec 48

21) What is the concession given to the person transferring his

residence(TR)under Baggage rules, 1998?

22) What is a Project Import and under which heading such imports should be
classified under the Customs Tariff Act?

23) Under which section the imported goods are liable for confiscation for being
imported improperly?

24) The duty, interest, penalty or fine can be rounded off to the nearest rupee as
per customs act, 1962…is it ture or false?

25) What does a customs station mean as per Customs act, 1962?

26) What is a special valuation branch and its function?

27) What is the distinction between CFS and ICD?

28) What is a baggage under customs act, 1962?

29) Amendment of Bill of entry is governed under

i) Sec 140
ii) Sec 142
iii) Sec 149
iv) Sec 143

30) From 1.4.2006 the word “license” was replace in FTP by

i) Authorization
ii) Permission
iii) Acceptance
iv) Regulation

PART – B

1) Expand the following abbreviations (10 x 1 = 10 Marks)

a. LCL –
b. ACP –
c. CKD and SKD –
d. CIF and FOB –
e. ADD –
f. NCCD –
g. DGFT –
h. GATT –
i. MRP and RSP –
j. FSSAI –

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PART – C

Answer any nine questions (including Q 1)

Question no 1 in Part C is compulsory
Answer any eight from the below questions from question no 2 to 12

(1 x 10 marks = 10 marks)

1) Who is importer and Exporter as per customs act and explain in brief
the overview procedures for import and export separately?

(8 x 5 marks = 40 marks)
2) Define the following:

a. Countervailing Duty
b. Safeguard Duty
c. Demurrage
d. SCOMET
e. High Sea Sale

3) Explain in brief about the related person under customs valuation

provisions?

4) Explain the following:

a. Transaction value
b. Unjust enrichment
c. Principles of Natural justice
d. Duty under protest
e. DEPB

5) What is provisional release of goods and under what conditions such

release can take place?
6) Explain the procedures to import second hand and used machineries?

7) Explain the role of self-assessment with respect to the RMS based

process?

8) Under what conditions the exportable goods become liable for

confiscation and under which section of the customs act?

9) What are the restrictions imposed to import hazardous waste and under
which act?

10) What is drawback and what are its different types of rates?

11) Explain the procedure for import of dutiable items through POST?

12) Explain the following:

a) SION
b) Focus Market Scheme
c) EPCG
d) Re-export of imported goods
e) Difference between restriction and prohibition.