DEPARTMENTAL EXAMINATION OF INSPECTORS OF CENTRAL TAX

PAPER–II :: CUSTOMS (With Books)

DATE: 21-03-2023 MAXIMUM MARKS: 100
TIME: 2.00 PM to 5.00PM PASS MARKS: 50
Note:-
1. All Questions are compulsory. 3. Relevant Statutory authority must be quoted while answering the question.
2. The candidates have option to answer in Hindi. 4. Use of Mobile/ Smart Phones and other electronic devices is strictly
prohibited during examination
SUGGESTED BOOKS: -
1. The Customs Act, 1962 (52 of 1962) 5. Handbook of Export and Import Procedure
2. The Customs Tariff Act, 1975 (51 of 1975) 6. Customs, Allied Acts and Rules made thereunder
3. The Customs Rules and Procedures 7. The Special Economic Zone Act, 2005 and Rules made thereunder.
4. The Foreign Trade Policy-2021-2026 and ITC (HS)
===================================================================================================================

Q.No.1: This question consists of fifteen multiple choice questions. Identify the most appropriate or correct
choice. All questions are compulsory. [15x1=15]
(i) What is the quantum of pre deposit for a person filing second appeal before CESTAT against the order of the
Commissioner (Appeals)?
(a) 10% of duty (c) 2.5% of duty (e) None of the above
(b) 5% of duty (d) 7.5% of duty
(ii) Warehousing of goods in a private/public bonded warehouse is permitted without payment of duty is allowed
for____ days without payment of interest
(a) 180 days (b) 90 days (c) 365 days (d) 60 days
(iii) Which of these goods is NOT notified under section 123 of the Customs Act, 1962,
(a) Gold; (c) Black pepper (e) watches
(b) Silver bullion; (d) Cigarettes;
(iv) Any conveyance used for smuggling of any goods, is liable for confiscation under Section
(a) Section 110 of Customs Act. (c) Section 115 of Customs Act.
(b) Section 111 of Customs Act. (d) Section 117 of Customs Act.
(v) Which document is not essential to clear the Imported Goods?
(a) Bill of Entry (b) Bill of lading (c) Shipping Bill (d) Import invoice
(vi) Who is an Original Adjudicating Authority under Customs Act, 1962?
(a) Chief Commissioner (c) Board
(b) Commissioner (Appeals) (d) None of them
(vii) Being aggrieved by the O-I-O passed by the Commissioner, Customs, before which forum a Party can file an
appeal
(a) Commissioner (Appeals) (c) CESTAT
(b) High Court (d) Board
(viii) In all cases where the personal hearing has been completed, what is the maximum time, by which orders
should be passed by the Adjudicating Authority, after completion of the personal hearing?
(a) within a month (b) Within 10 days (c) within 20 days (d) within 7 days
(ix) Under which section of Customs Act, 1962 the goods seized under Section 110, can be provisionally
released?
(a) Section 110A (b) Section 115 (A) (c) Section 113 (d) None
(x) Under which of the following categories of cases can be transferred to Call Book: -
(a) Cases in which the Department has gone in appeal to the appropriate authority,
(b) Cases where injunction has been issued by Supreme Court/ High Court/CEGAT, etc.
(c) Cases where the Board has specifically ordered the same to be kept pending and to be entered into the call book.
(d) All of the above
(xi) Under which Section of Customs Act,1962, the duty of Customs is leviable on imported Goods: -
(a) Section 12 (b) Section 14 (c) Section 15 (d) Section 17

Page 1 of 3
 (xii) As per the Treaty of Trade between India and Nepal, export & import can take place through 12 mutually
agreed routes vide Notification No.
(a) 63/94 Cus(NT) (b) 9/96 Cus(NT) (c) 05/91 Cus(NT) (d) 10/94 Cus(NT)
(xiii) Demand can be issued when any duty of Customs has not been levied or paid or has been short-levied or
short-paid (No collusion, wilful mis-statement & suppression of facts involved) or where any duty has been
erroneously refunded, for any reason within: -
(a) 01 year (b) 02 years (c) 06 months (d) 05 years
(xiv) In cases of de novo adjudication in pursuance of the order of Appellate Authority, such cases should be
decided by which of the following the adjudicating authority
(a) Commissioner
(b) Of the same rank who had passed the order which was in appeal before the Appellate authority
(c) Additional Commissioner
(d) None of the above
(xv) The Commissioner (Appeals) can condone a delay up to …… days in filing an appeal against an Order-In-
Original.
(a) 10 days (b) 20 days (c) 30 days (d) 60 days
Q.No.2: Write the full form of the following abbreviations. [10x1=10]
(a) FOB (d) ICD (g) EOU (j) FEMA
(b) DGGI (e) BRC (h) PAN
(c) SCOMET (f) WCO (i) CIF
Q.No.3: Fill in the blank space by appropriate words or number as the case may be: - [5x2=10]
(i) As per _______of the Customs Act, 1962 “prohibited goods” means any goods the import or export of which
is _______ under the Customs Act or any other law for the time being in force.
(ii) Section _____ of the Customs Act, 1962, provide for drawback if the goods are _______ as such or after use.
(iii) As per the Customs Act 1962, an appeal should be filed by the aggrieved party, before Commissioner
(Appeals) within _______ days of receipt of order-In-Original & before CESTAT within _______days of receipt
of order-In-Appeals.
(iv) _______and _______ are the two commodities notified under Section 123 of Customs Act 1962.
(v) _______and _______ are the two commodities notified under Section 110(1A) of Customs Act 1962.

Q.No.4: Write short notes on the following. Answer must not exceed 80 words. Wherever possible, the relevant
provisions of the Customs Act 1962, or Rule issued therein must be mentioned. [5x3=15]
(i) Procedure for obtaining IEC number
(ii) Export Promotion Capital Goods Scheme (EPCG)
(iii) Action under Section 142 of Customs Act,1962
(iv) DTA Sales for EOU
(v) Transfer of Residence
Q.No.5: Define any ten of the following under the provisions of the Customs act 1962 or Rules/ Regulations
issued thereunder: - [10x1=10]
S.No. Term Definition as per
Customs Law
i Customs Area
ii Indian Customs Water
iii Import Menifest or Import report
iv Prohibited Goods
v Warehouse
vi Tariff value
vii Baggage
viii Bill of export
ix Board
x Shipping bill

Page 2 of 3
Q.No.6: Differentiate between the terms given below: - (Answer must not exceed 50 words).
[5x2= 10]
(a) EOU & SEZ,
(b) DFRC & DEEC Schemes,
(c) Anti- Dumping Duty & Safeguard Duty,
(d) ICD & CFS
(e) ICD & Port
Q.No.7: Find the most appropriate Customs Tariff Heading for the commodities given below: - [10x1=10]
S.NO. COMMODITY CUSTOMS TARIFF
HEADING
1. Basmati Rice
2. Leather Jacket
3. Football
4. Shaving Cream or Shaving Gel
5. Iodine
6. Photographic paper /paperboard for colour photography
7. Flutes
8. Penicilines
9. Ceramic Toilet articles
10. Sulphuric Acid
11. Granite blocks or tiles

Q.No.8: Find the relevant Section (including sub-section or clause) of the Customs Act, dealing with the
following and write in brief about the provision (in 30-50 words): [5x2=10]
(i) Option to pay Fine in lieu of Confiscation
(ii) Definition of “Authorized Representative under Section 2 (d) of” The Authority for an Advance Rulings
Procedure Regulations ,2005
(iii) Recovery of amount of Drawback erroneously paid.
(iv) Appeal to Commissioner (Appeals)
(v) Modes for service of Notice, Order etc

Q.No.9: Quote relevant sections of Customs Act 1962 of the following: - [10x1=10]

RELEVANT SECTIONS
S. No. EVENTS
OF CUSTOMS ACT 1962
i Appointment of Customs ports/ airports
ii Valuation of goods
iii Provisional assessment of duty
iv Remission of duty on lost, destroyed or abandoned goods
v Power to grant exemption from duty
vi Application for settlement of cases
vii Delegation of Powers
viii Licensing of Public Warehouses
ix Revision by Central Government
x Re-importation of goods

******

Page 3 of 3