Name of the Organisation : National Academy of Customs Excise and Narcotics Regional Training Institute, Kanpur
Name of the paper : Paper-II Customs Model Questions
Name of the Subject: Customs
Year : 2015
Website : http://www.nacenkanpur.gov.in/model-paper.php
Download Sample Question Paper: https://www.pdfquestion.in/uploads/8153Customs.pdf
Paper-II Customs Model Questions :
PAPER – II – Customs With Books
Maximum Marks : 100
Time : 2.00 PM to 5.00 PM
Pass Marks : 50
Related : NACEN Paper-I Central Excise Question Paper 2016 Departmental Examination Of Inspectors Of Central Excise : www.pdfquestion.in/8168.html
Note :
1. All Questions are compulsory.
2. Candidates have options to answer in Hindi.
3. Relevant authority must be quoted with all answers.
4. Use of Mobile/Smart Phones is strictly prohibited during examination.
Concerned Books :
1. The Customs Act, 1962 (52 of 1962)
2. The Customs Tariff Act, 1975 (51 of 1975)
3. Customs Rules and Procedures
4. Foreign Trade Policy-2015-2020 and ITC (HS)
5. Handbook of Export and Import Procedure
6. Customs, Allied Acts and Rules made there under
7. The Special Economic Zone Act, 2005 and Rules made there under.
Q.No.1 Whether un-accompanied baggage can be cleared as baggage. If yes, please quote the provisions under which it can be cleared as baggage?
Q.No.2 A lady Indian passenger residing abroad continuously for the last 10 months arrives in India by Air with jewellery having aggregate value of Rs.90,000/-. How much jewellery can be cleared free of duty under Baggage Rules 1998 ? Please also calculate the duty chargeable thereon.
Q.No.3 What is meant for ‘Customs Port’?
Q.No.4 Who is the person-in-charge of a railway train
(a) Station Superintendent of the originating station.
(b) Driver
(c) Guard
(d) In-charge of Railway Protection Force team on duty in the train.
Q.No.5 How it can be ascertained that a particular Airports is ‘Customs Airport’ or not?
Q.No.6 Can a duty paid imported goods be termed as ‘dutiable goods’?
Q.No.7 Under which provision the Central Government, having regard to the magnitude of the illegal import of goods of any class or description, can notify goods for maintenance of certain records, intimation of place of storage and precautions to be taken by persons acquiring those goods
Q.No.8 Please explain the phrase ‘illegal export’ giving relevant provisions.
Q.No.9 Whether self-assessment procedure of duty is applicable on import/export of goods made under section 46/50 of Customs Act, 1962. Answer with relevant provisions.
Q.No.10 Whether assessment of Customs duty can be done provisionally on import of dutiable goods. If yes, under what conditions. Give answer with relevant provisions.
Q.No.11 Whether Indian goods are liable to Customs duty on their importation into India after exportation there from.
Q.No.1 This question consists of fifteen Multiple Choice Questions (MCQs). Identify the correct choice. All questions are compulsory. Each question is of one mark. A question may have more than one correct answer. [15×1=15]
I. On which of the following commodities is not subjected to payment of Export Duty at the time of export?
(a) Iron Ore Pallets
(b) Bauxite ( natural) calcined
(c) Snake skin
(d) Ferrous Waste and Scrap
(e) Gold Ore
II. What is the time limit prescribed under the Customs Act, 2016 as on date for issuance of demand notice U/s 28 of the Customs Act, 1962 in cases where fraud, suppression of facts, willful mis-statement is not involved?
(a) Six months
(b) One year
(c) Two Years
(d) Three Years
(e) Five Years
III. Which of the following Rules have been substituted with new Rules w.e.f. 01.04.2016?
(a) Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996
(b) Customs Valuation (Determination of Value of Imported Goods) Rules, 2007.
(c) Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.
(d) Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957.
(e) None of the above
IV. What is the quantum of pre deposit for a person filing second appeal before CESTAT when 7.5% of the duty has already been pre deposited by him at the time of filing first appeal before Commissions (Appeals).
(a) 10% of duty.
(b) 5% of duty
(c) 2.5 % of duty
(d) NIL
(e) None of the above.
V. A person can make an application to the settlement commission under Custom Act?
(a) Before issue of show cause notice.
(b) Before adjudication.
(c) Within thirty days from the date of issue of O-I-O.
(d) Before filing appeal.
(e) None of the above
VI. Which of these is/are not an adjudicating authority under Customs Act, 1962?
(a) Commissioner of Customs
(b) Principal Commissioner of
Customs
(c) Commissioner (Appeals)
(d) Assistant Commissioner of Customs
(e) Tribunal
VII. As per section 11 of the Customs Act, 1962, which of these is a purpose for which Central Government may prohibit (absolutely or conditionally) the importation / exportation of any specified goods?
(a) the prevention of smuggling
(b) the conservation of foreign exchange and the safeguarding of balance of payments
(c) the conservation of exhaustible natural resources
(d) the protection of patents, trademarks, copyrights, designs and geographical indications
(e) All of the above
VIII. Which section of the Customs Act, 1962 provides for levy of Customs duty on import and export of goods?
(a) Section 3
(b) Section 12
(c) Section 14
(d) Section 28
(e) Section 17
IX. Where shall an appeal against the Order passed by the CESTAT relating to the valuation of goods shall lie?
(a) High Court
(b) Supreme Court
(c) Central Government
(d) CESTAT cannot pass an order on valuation matters
(e) Both High Court and Supreme Court
X. Under Section 14 of the Customs Act 1962, the transaction value shall be calculated with reference to the rate of exchange as in force on the date on which:
(a) Date of Invoice
(b) the date of issuance of the Bill of lading
(c) Date of filing IGM
(d) Date of filing the Bill of Entry
(e) Date of Assessment of Bill of Entry
XI. As on date, the On-Site Post Clearance Audit (OSPCA) has been made operational by the Board for:
(a) ACP clients
(b) AEO clients
(c) All the manufacturer-importers with Customs duty payments in excess of Rs.1 Cr per annum
(d) All importers and exporters
(e) Public sector undertakings
XII. Under what situation, SCN transferred to the call book can be taken out of call book?
(a) When the grounds on basis of which a SCN has been transferred to call book, ceases to exist.
(b) It depends upon the overall pendency position of SCNs in the Commissionerate.
(c) SCN can be kept in the call book for five years.
(d) SCN, when transferred to call book, cannot be taken out of call book any point of time.
(e) SCN can be taken out of the call book and adjudicated as per the order of the Chief Commissioner.