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Full Marks: 450 Marks Regulation-6 Examination of CBLR-2018(2021) Pass Marks:270 M

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Q.1. Appeal
against order passed by CESTAT in respect of valuation of imported goods lies with-

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(A) Supreme court of India (B) High Court
(C) JS (RA) (D) Central government

Q.2.Export Data Processing and Monitoring system (EDPMS) for monitoring exports of goods and softw
been developed by?
(A) CBIC (B) RBI
(C) DGFT (D) None of these

Q.3.The penalties for contravention, not expressly mentioned under the Customs Act 1962 are envisaged
Section?
(A) 117 (B) 118
(C) 128 (D) 12

Q.4.Goods under Project Import is classifiable under which tariff heading?

(A) 9901 (B) None of these
(C) 9801 (D) Respective heading of the goods being imported

Q.5.What is the correct sequence for deciding value of export goods as per Customs Valuation (Determina
value of export goods) Rules, 2007?
(A) Transaction value, computed value, value by comparison, residual method
(B) Value by comparison, Transaction value, computed value, residual method
(C) Transaction value, value by comparison, residual method, computed value
(D) Residual method

Q.6.What is the maximum limit of penalty that can be imposed by Deputy Commissioner of Customs on a
holder who contravenes any provisions of the CBLR-2018?
(A) Fifty thousand rupees (B) Ten thousand rupees
(C) Twenty thousand rupees (D) Twenty-five thousand rupees

Q.7.The importer and supplier are considered deemed to be related if?

(A) They are legally recognized partners in business.
(B) They are employer and employee.
(C) Both of them are directly or indirectly controlled by a third person.
(D) All of these

Q.8.Under Section 111 of the Customs Act ,1962, which of the following goods brought from a place outsid
shall be liable to be confiscation ?
(A) Any dutiable or prohibited goods found concealed in any manner in any conveyance
(B) any dutiable or prohibited goods brought into bay, gulf, creek or tidal river for the purpose o
landed at a place other than a Customs port
(C) Any dutiable or prohibited goods found concealed in any manner in any package either before

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the unloading there of
(D) All of these
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Q.9.Which of the following statement regarding retesting is not correct?
(A) Re-testing can’t be denied in any condition.
(B) Department can get retesting on its own
(C) Importer can request for re-test.
(D) A second re test can be done if the consignment is still in custom control

Q.10. An EOU/EHTP/STP unit may be allowed by concerned Customs Authorities to donate imported com
and computer peripherals to school run by Central government or state government
(A) Without payment of duty other than applicable taxes under GST Law one year after their import and use
(B) Without payment of duty other than applicable taxes under GST Law two years after their import and
(C) Without payment of duty other than applicable taxes under GST Law three years after their import and use
(D) None of these

Q.11.In case of imported articles of food, who shall take its sample?
(A) The authorised officer of the Food import council (B) The authorised officer of DGFT
(C) The authorised officer of Police (D) The authorised officer of the FSSA

Q.12.Who has the power to exempt the imported materials used in the manufacturing process of go
warehouse from whole or part of excess rate of duty?
(A) Customs, Excise and Service Tax Appellate Tribunal
(B) Jurisdictional Principal Chief Commissioner of Customs
(C) Central Government
(D) Central Board of Indirect Taxes and Customs

Q.13. Power to search premises are vested under which Section of the Customs Act, 1962 ?
(A) 105 (B) 106A (C) 107 (D) 106

Q.14.Under the Customs Act 1962, the penalty for short levy or non-levy of duty in certain cases is imposed
which section?
(A) 116 (B) 114 (C) 114A (D) 114AA

Q.15.Which of the following is NOT TRUE in respect of facilities granted to importers/exporters having A
certificate
(A) self-sealing of export goods without the requirement to seek case to case base permission from the authorit
(B) will not be subjected to regular transactional PC Audit and Onsite PC Audit will be conducted once in three y
(C) Facility to paste MRP Sticker in their premises may be given
(D) None of these

Q.16.The Sub-heading as per the Customs Tariff consists of digits.

(A) 7 (B) 6 (C) 8 (D) 4

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Q.17. Which of the following is TRUE with respect to the depreciation allowed for capital goods oth
computers and peripherals to an Export Oriented Unit (EOU)?
Related(A)
titles First year (every quarter)-4%, Second year (every quarter)-3%, Third year (every quarter)-2.5%, Fou

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Fifth year (every quarter)-2% & and thereafter every quarter 1.5 %
(B) First year (every quarter)-4%, Second year (every quarter)-3%, Third year (every quarte
Fourth and Fifth year (every quarter)- 2.5% & and thereafter every quarter 2%
(C) First year (every quarter)-5%, Second year (every quarter)-3%, Third year (every quarter)-2.5%, Fou
Fifth year (every quarter)-2% & and thereafter every quarter 1.5%
(D) First year (every quarter)-5%, Second year (every quarter)-4%, Third year (every quarter)-3%, Fou
Fifth year (every quarter)-2% & and thereafter every quarter 1.5 %

Q.18. Marks: Which of the following statement is not correct in respect of amendment of an Import/
Manifest?
(A) Amendment can only be done after adjudication
(B) Minor amendments can be done without adjudication
(C) Major amendment involving fraudulent intention needs to be adjudicated.
(D) Major amendment may involve substantial revenue implication.

Q.19.To which category of goods, the provisions of Chapter VIII of the Customs Act, 1962 regarding go
transit apply?
(A) Baggage (B) by post (C) Stores (D) None of these

Q.20.Under Arms Rules,2016, licence for temporary import of arms and ammunition specified in catego
Schedule 1 to a foreign visitor to display such arms and ammunition at a trade show in India m
granted ….?
(A) Three months prior to the expected date of arrival of the sports person in India
(B) Six months prior to the expected date of arrival of the sports person in India
(C) Two months prior to the expected date of arrival of the sports person in India
(D) One month prior to the expected date of arrival of the sports person in India

Q.21. What is the limit of penalty that can be imposed on the authorised carrier who contravenes any pro
of Sea Cargo Manifest and Transshipment Regulations, 2018?
(A) Rs 2,00,000 (B) Rs 1,00,0 (C) Rs 50,000 (D) Rs 25,0 25,000

Q.22. Which of the following is TRUE in respect of exemption from furnishing of bank guarantee by
Oriented Unit (EOU)
(A) Units which have achieved positive NFE, are in existence for the last 3 years having a turnover of Rs.
and have not been issued any Show cause Notice (SCN) on grounds other than procedural violat
confirmed demand during the preceding 3 years
(B) units which have achieved positive NFE, are in existence for the last 3 years and have not been iss
Show cause Notice (SCN) on grounds other than procedural violations or confirmed demand dur
preceding three years

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(C) units which have achieved positive NFE, are in existence for the last 3 years having a turnover of Rs
and have not been issued any Show cause Notice (SCN) on grounds other than procedural violat
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(D) units which have achieved positive NFE, are in existence for the last 3 years having a turnover
crores and have not been issued any

Q.23. An order, decision, summons, notice or any other communication under the Customs Show cause
(SCN) on grounds other than procedural violations or Act,1962 may be served in which of the fo
modes ?
(A) By a registered or speed post or courier with acknowledgement due
(B) By sending it to the E-mail address as provided by the person
(C) By giving or tendering it directly to the addressee or his Customs Broker
(D) All of these

Q.24. Under the Customs Act ,1962 which authority can waive the interest of more than two crores payable
warehoused goods?
(A) Principal Commissioner of Customs (B) Customs
(C) Commissioner of Customs (D) Central Board of Indirect Taxes and Customs

Q.25. What is the time of conversion of foreign currency for the purpose of determining assessable value
liability in imports where the invoice is in foreign currency?
(A) Exchange rate prevailing at the time of contract
(B) Exchange rates as on the date of filing of Bill of Entry
(C) Exchange rate prevailing as on the date of entry inwards
(D) None of these

Q.26. For how much period the initial registration required for delivering arrival manifest and departure m
is valid from the date of issue of such registration?
(A) 3 years (B) 4
(C) 2 (D) 1

Q.27.The safeguard quantitative restrictions imposed under Safeguard Measure (Quantitative Restr
Rules,2012 in no case shall not be imposed beyond a period of….?
(A) 05 years 05 (B) 07 (C) 10 years (D) None of these

Q.28. What is/ are the different types of post clearance audit?
(A) Transaction based Audit (B) Theme based Audit
(C) Premises based Audit (D) All of these

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Q.29. A person shall be punishable with imprisonment for a term which may extend to seven years and w
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the case of an offence related to
(A) Any goods, the market price of which exceeds Rs. One crore
(B) The evasion or attempted evasion of duty exceeding Rs. Fifty lakhs
(C) Such categories of prohibited goods as the Central Government may, byNotification in the official
specify
(D) All of these

Q.30.Which of the following under Section 138C of the Customs Act, 1962 is admissible as evidence?
(A) A microfilm of a document
(B) A facsimile copy of a document
(C) A statement contained in a document and included in a printed material produced by a computer
(D) All of these

Q.31.The power of Settlement Commission under the Customs Act ,1962 to order provisional attachm
protect revenue are vested under which section?
(A) 127A (B) 127B (C) 127C (D) 127D

Q.32.In order to conform to the principles of natural justice while issuing Show Cause Notice under Section
the CA-1962 what will be the essential ingredients of a show cause notice ?
(A) It must mention grounds for taking action
(B) Give an opportunity of making a representation against the grounds
(C) Give an opportunity of being heard in the matter
(D) All of these

Q.33. If bill of entry is presented before the granting of entry inwards, the date for calculation of the rate o
and tariff valuation will be?
(A) Date of grant of entry inwards. (B) Date of filing bill of entry.
(C) Date of filing IGM. (D) None of these

Q.34. The proceedings before Settlement Commission are?

(A) Judicial proceedings (B) Quasi – judicial proceedings
(C) Executive proceedings (D) None of these

Q.35. Who can permit to carry on any manufacturing process in the warehouse?
(A) Additional Commissioner of Customs (B) Commissioner of Customs
(C) Joint Commissioner of Customs (D) Assistant Commissioner of Customs

Q.36. Which of the following Officers are hereby empowered and required to assist officers of Customs
execution of the Customs Act 1962?
(A) Officers of Central Excise/CGST Department (B) Officers of Navy
(C) Officers of Police (D) All of these

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Q.37.The order of Settlement Commission passed in respect to which matters is correct

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(A) Can be reopened by itself
(B) Cannot be reopened in any proceedings.
(C) Can be reopened in CESTAT
(D) Can be reopened under Customs Act 1962

Q.38.Which of the following is not a pre-requisite condition for removal of goods from warehouse for ex
per section 69(1) of the Customs Act 1962?
(A) An order of clearance of such goods has been made by the proper officer
(B) Payment of export duty payable in respect of such goods
(C) Payment of import duty
(D) Payment of fine and penalties payable in respect of such goods

Q.39. Import of scrap cannot take place through which port/ICD?

(A) Ludhiana (B) Mumbai
(C) Delhi (D) Chennai

Q.40.What is the minimum requirement in terms of possession of assets in value by a person who wants to
for a Customs Broker Licence?
(A) Not less than 50 lakh rupees (B) 5 lakh rupees
(C) Not less than 1 crore rupees (D) 0 lakh rupees

Q.41.Which section of the Customs Act, 1962 empowers the proper officer of Customs to stop and
conveyance?
(A) 106 (B) 105
(C) 106 (D) 107

Q.42.Which of the following statements is True. One-time extension for the period to submit Inst
Certificate for the imported Capital goods under EPCG scheme can be given by the concerned RA ?
(A) For a maximum period of 03 months (B) for a maximum period of 09 months
(C) For a maximum period of 12 months (D) for a maximum period of 06 months

Q.43. As per NDPS (Regulation of Controlled Substances) Order, 1993 every importer or exporter
controlled substance shall preserve the records of daily account of activities for a period of …?
(A) Two years (B) six months
(C) Eighteen months (D) None of these

Q.44.Prior bill of entry can be filed at any time up to how many days, prior to the expected d
aircraft/vessel/vehicle carrying import goods?
(A) 60 days (B) 15 days (C) 90 days (D) 30 days

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Q.45.Destruction of goods by an SEZ unit can be done with the ?
(A) Permission of Development Commissioner in the presence of Specified Officer
Related titles (B) Permission of Specified Officer in the presence of Authorized Officer

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(C) Permission of Development Commissioner in the presence of Authorized Officer
(D) Permission of Authorized Officer in the presence of Specified Officer

Q.46.As per Sea Cargo Manifest and Transshipment Regulations, 2018 where it is not possible to deliver the
manifest electronically, with whose approval the manifest can be submitted manually?
(A) Joint Commissioner of Customs
(B) Commissioner of Customs
(C) Assistant Commissioner of Customs
(D) Additional Commissioner of Customs

Q.47. As per NDPS Rules, 1985 the Narcotics Commissioner shall issue or deny the Import Certificate
import of Narcotic Drugs and Psychotropic substances from the receipt of an application complete
respects within a period of …?
(A) 15 days (B) 21 days
(C) 28 days (D) None of these

Q.48. B-17 Bond executed by the Export Oriented Unit (EOU) is taken for an amount equivalent to….?
(A) 25% of the duty foregone on the sanctioned requirement of Capital Goods + the duty foreg
raw material required for Six (6) months.
(B) 15% of the duty foregone on the sanctioned requirement of Capital Goods + the duty foreg
raw material required for Three (3) months.
(C) 25% of the duty foregone on the sanctioned requirement of Capital Goods + th
foregone on raw material required for Three (3) months.
(D) 15% of the duty foregone on the sanctioned requirement of Capital Goods + the duty foreg
raw material required for Three (3) months

Q.49. Which of the following actions cannot be carried out by the owner of the warehouse without permis
the proper officer?
(A) Inspect the goods
(B) Show the goods for sale
(C) Remove the goods from one warehouse to another warehouse
(D) All of the above

Q.50. What is the time period for advance notice to conduct the audit at the premises ofauditee?
(B) Not less than 45 days (B) Not less than 7 days
(C) Not less than 30 days (D) Not less than 15 days

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Q.51.Where any goods are seized under Section 110(1) of the Customs Act 1962 and no show cause no
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respect
of the seized goods is issued the goods shall be returned if Show Cause Notice is not issued
1962 110(1) ?
(A) One year (B) Three months (C) Six months (D) None of these

Q.52. As per Regulation 10 of the Sea Cargo Manifest and Transshipment Regulations ,2018 on which
goods an authorised carrier can charge rent or demurrage?
(A) In case of goods detained (B) In case of goods seized
(C) In case of goods confiscated (D) None of these

Q.53. When can an application in the Settlement Commission be withdrawn?

(A) Within seven days of making the application7
(B) It cannot be withdrawn by the applicant
(C) Within fourteen days of making the application14
(D) None of these

Q.54.Conveyances and goods in a Customs area are subject to control of whom?

(A) Custodian of goods (B) Central Industrial Security Force
(C ) Officer of Customs (D) None of these

Q55.What if the re-assessment done by the department is contrary to the self-assessment done by the impo
(A) Self-assessment done by the importer shall prevail
(B) Re-assessment done by the department shall prevail
(C) Either the importer has to accept the re-assessment in writing or the department has t
speaking order with in fifteen days of re- assessment
(D) None of these

Q56. Which of the following is/are the mandatory documents required for export of goods from India?
(A) Bill of Lading (B) Commercial Invoice
(C) Shipping Bill (D) All of these

Q.57. Before which authority an appeal can be filed by a person aggrieved by any decision or order passed
Sea Cargo Manifest and Transshipment Regulations 2018?
(A) Customs, Excise and Service Tax Appellate Tribunal
(B) Commissioner (Appeals)
(C) Chief Commissioner of Customs
(D) None of these

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Q.58. Under provision of Section 138A of the Customs Act 1962, “culpable mental state” includes ?
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(A) Intention (B) knowledge of a fact and belief in
(C) reason to believe (D) All of these

Q.59. After how much period the interest shall be payable on amount of duty payable at the time of clear
goods from warehouse?
(A) Beyond a period of 365 days from the date of deposit in warehouse
(B) Beyond a period of 90 days from the date of deposit in warehouse
(C) Beyond a period of 180 days from the date of deposit in warehouse
(D) yond a period of 30 days from the date of deposit in warehouse

Q.60. Authorized Officer making investigations /enquiry in respect of safeguard quantitative restrictions
Safeguard Measure (Quantitative Restrictions) Rules,2012 shall not be below the rank of ..?
(A) Asst. Director General of Foreign Trade
(B) Additional Director General of Foreign Trade
(C) Director General of Foreign Trade
(D) Deputy Director General of Foreign Trade

Q.61. Protection of action taken under the Customs Act 1962 for anything which is done, or intended to b
in good faith by Central Government or any officer of the Government or a local authority is granted
which Section?
(A) 141 (B) 155 (C) 150 (D) None of these

Q.62. within how many days, International transshipment should be effected after entry inward of importing
(A) 30 days (B) 15 days (C) 90 days (D) 60 days

Q.63. Which of the following provisions in respect to amendment of document is incorrect?

(A) Amendment in bill of entry can be done before clearance of imported goods
(B) Amendment in shipping bill can be done before export of goods
(C) Amendment in bill of entry can be done after clearance of imported goods w
documentary evidence
(D) All of these

Q.64. Which of the following duties are not leviable on imports into India?
(A) CGST (B) Integrated Tax
(C) Compensation Cess (D) Basic custom duty

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Q.65. The Brand rate of drawback is disbursed by ?

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(A) Commissioner of Central Excise having jurisdiction over the manufacturer/
Supporting manufacturer
(B) The Custom House from where the goods are exported
(C) DGFT, Ministry of Commerce
(D) None of these

Q.66. Which of the following is purpose of Advance Ruling?

(A) To make advance laws
(B) To provide certainty to all importers on dispute issues
(C) To set right law
(D) To provide certainty in advance to the importer with respect to the questions raised

Q.67.The Licence for Custom’s Broker, under the Customs Act,1962 is issued under the provisions of
section?
(A) 146 (B) 136 (C) 149 (D) 141

Q.68.If any imported goods have been damaged or had deteriorated at any time before or during the unl
of the goods in India …….

(A) As the goods are already imported, full customs duty needs to be paid by the importer.
(B) Custodian needs to pay the duty for damaged part for their negligence.
(C) Importer will get abatement for the customs duty on the damaged content.
(D) None of these

Q.69.For how long the warehoused capital goods intended for use in any 100% export- oriented unde
remain in the warehouse?
(A) Up to 1 year from the date of deposit in warehouse
(B) Till the clearance from the warehouse
(C) Up to 6 months from the date of deposit in warehouse
(D) Up to 90 days from the date of deposit in warehouse

Q.70. In how many days from the date of starting the audit at the premises, audit has to be completed?
(A) Within 30 days (B) Wit 60 (C) Wit 10 (D) Wit 20

Q.71. The Appellate Tribunal – CESTAT has been constituted by the Central Government under the Custom
1962 under which section?
(A) 128 (B) 127 (C) 130 (D) 129

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Q.72. Which case is not to be taken by SVB for investigation in case of related party import?
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(A) Where value of imported goods is less than Rs.1 lakh.
(B) Where value of imported goods is less than Rs.5 lakh
(C) Where value of imported goods is less than Rs.2 lakh
(D) Where value of imported goods is less than Rs.10 lakh

Q.73. Section 120 of the Customs Act, 1962 deals with?

(A) Confiscation of packages and their contents
(B) Confiscation of smuggled goods not withstanding any change in form etc.
(C) Confiscation of sale proceeds of smuggled goods
(D) Confiscation of goods used for concealing smuggled goods

Q.74. In absence of actual freight and insurance charges, the % of FOB taken for the purpose of comput
Assessable Value is..
(A) Freight = 18% Insurance = 1.5% (B) Freight = 18% Insurance = 1%
(C) Freight = 20% Insurance = 1.125% (D) Freight = 20% Insurance = 1%

Q.75. A person to be searched under Section102 of the Customs Act1962 should be taken to the nearest?
(A) Non- Gazetted officer of Customs (B) Gazetted officer of Customs
(C) Any officer (D) None of these

Q.76. Supporting documents for justification of claim of Duty exemption or fulfillment of CCR(Comp
Compliance Requirement) are to be mandatorily uploaded in E-Sanchit along with Bill of Entry with
from?
(A) 15.01.2021 (B) 15.07.2020 (C) 15.04.2021 (D) None of these

Q.77. Definition of assessment of goods as per Customs Act, 1962 includes…..

i. Tariff classification
ii. Determination of duty
iii. Determination of value
(A) i and ii (B)Only iii (C) i, ii and iii (D) Only i

Q.78. which authority has been assigned the task of conducting examination for Customs Broker
Regulations of Customs Broker Licensing Regulations, 2018?
(A) Directorate General of Human Resource Development (DGHRD)
(B) Directorate General of Systems and Data Management (DGSDM)
(C) National Academy of Customs, Indirect Taxes and Narcotics (NACIN)
(D) Directorate General of Performance Management (DGPM)

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Q.79. The Jurisdictional Commissioner of Customs can extend the period of completion of audit bu
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(A) From 10 days to 20 days (B) From 60 days to 90 days
(C) From 20 days to 30 days (D) From 30 days to 60 days

Q.80.If the exporter finds that the amount of drawback paid is less than what is due, then he………
(A) Can only file a letter of protest (B) Cannot claim the difference
(C) May file a supplementary drawback claim (D) None of these

Q.81. What is ITC (HS)?

(A) Important Trade Classification (Harmonized System)
(B) Import Trade Classification (Harmonized and Systematic)
(C) Import Trade Classification (Harmonized System)
(D) Import Trade Classes (Harmonized System)

Q.82. For how much amount of solvency certificate from a Scheduled bank an applicant has to sub
applying a licence of public warehouse?
(A) A sum of 1 crore rupees 1 (B) A sum of 5 crore rupees 5
(C) A sum of 50 lakh rupees 50 (D) A sum of 2 crore rupees

Q.83. What happens if the importer does not clear the goods within 30 days, which are freely importable?
(A) The custodian may sell the goods with the permission of proper officer
(B) None of these
(C) The Customs may confiscate the goods
(D) The importer may auction the goods

Q.84. Which of the following is not correct in respect of examination of goods?

(A) The imported goods interdicted by the RMS are required to be examined
(B) Goods are examined for the verification of description and declarations given in bill of entry
(C) The imported goods cannot be examined prior to assessment
(D) Samples are drawn in examination.

Q.85. Which authority is empowered under the Customs Act, 1962 to extend the initial warehousing pe
goods?
(A) Principal Commissioner of Customs (B) Additional Commissioner of Cu
(C) Joint Commissioner of Custom (D) Deputy Commissioner of Customs

Q. 86. Acid Blacks Azo Dyes’ are classifiable under which of the following chapters?
(A) Chapter 62 (B) Chapter 59 (C) Chapter 72 (D) Chapter 32

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Q.87. Under power to stop and search conveyances under the Customs Act 1962, the proper officer may?
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(A) Rummages and search any part of the aircraft, vehicle or vessel
(B) Examines and search any goods in the aircraft, vehicle or vessel or on the animal
(C) Breaks open the lock of any door or package if the keys are with-held
(D) All of these

Q.88. IEC has to be obtained from …….

(A) DGFT (B) Customs (C) GST (D) All of these

Q.89. Who is Proper Authority to grant license to a Private customs bonded Warehouse?
(A) CBIC
(B) Assistant Commissioner of Customs
(C) Deputy Commissioner of Customs
(D) Principal Commissioner/ Commissioner of Customs

Q.90. If consequent to the final assessment any tax amount becomes payable by the taxpayer then inte
calculated from which date?
(A) The date of final assessment
(B) The first day of the month of provisional assessment
(C) From the first day after due date for tax payment
(D) None of these

Q.91. Under the provisions of Section 143AA of the Customs Act,1962 ,the CBIC may simplify or provide d
procedures, etc. in order to….?
(A) Maintain transparency in the import and export documentation
(B) Expedite clearance or release of goods entered for import or export
(C) Reduce the transaction cost of clearance of importing or exporting goods
(D) All of these

Q.92. On whom the power to search suspected persons under Section 100 of the Customs Act, 1962 applies
(A) Any person who has landed or is about to board, or is on board any vessel within the
Customs waters
(B) Any person in Customs area
(C) Any person who has landed from or is about to board, or is on board a foreign going aircraf
(D) All of these

Q.93. Un cleared Article of food means an imported article of food consignment for which delivery is no
after the receipt of NOC from Food Authority (FSSAI) within a period of (FSSAI)
(A) 45 days (B) 21 days
(C) 30 days (D)15 days

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Q.94. The value for personal carriage of gems and jewellery items, by a person authorized by the SEZ u
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or participating in overseas exhibitions, with the prior approval of competent authority sub
conditions mentioned in the SEZ Rules, 2006 is ?
(A) Not exceeding US$ One million 1
(B) Exceeding US $ Two million
(C) Not exceeding U
(D) None of these

Q.95. Which of the following, under Section 135 of the Customs Act, 1962, without prejudice to any action
taken under this Act, is correct?
(A) In relation to any goods, concerned in mis-declaration of value or evasion of any duty cha
thereon
(B) Fraudulently avails of or attempts to avail of drawback
(C) Attempts to export any goods which he knows or has reason to believe are liable to conf
under Section 113 of the Customs Act 196
(D) All of these

Q.96. Which of the following is a major amendment?

(A) Correction of spellings (B) Commodity description
(C) Changing importers address only (D) Conversion from one unit of measurement to another.

Q.97.Which of the following Animals is not specified to be live-stock as per the Live Stock Importation Act?
(A) Goat (B) Pigeon (C) Rabbit (D) Dog

Q.98.Offences under Customs Act, 1962 for which a person by general or special order of the P
Commissioner/ Commissioner of Customs, can be arrested falls under Section?
(A) 132 (B) 133 (C) 135 (D) All of these

Q.99. What is correct in terms of provisional assessment?

(A) The proper officer is required to estimate the duty to be levied.
(B) The importer/Exporter is required to execute a bond
(C) Furnish a security in form of Bank guarantee or cash deposit as convenient to the Importer.
(D) All of these

Q.100. As per NDPS (Regulation of Controlled Substances) Order,1993 every registered person under th
shall file a quarterly return of Receipt, Import, Sale, Consumption or Export of controlled substance w
(A) Narcotics Commissioner, Gwalior (B) Drug Controller of India, New Delhi
(C) Zonal director, Narcotics Control Bureau (D) None of these

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Q. 101. Which of the following statement in respect of private warehouses is correct?

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(A) A licence granted can be transferred to another person with the permission of the Jurisd
Principal Commissioner
(B) A licence granted can be transferred to another person with the permission of the Jurisdiction
Commissioner
(C) A licence granted can be transferred to another person with the permission of the Jurisd
Commissioner
(D) A licence granted to a person cannot be transferred to another person ,

Q.102.How many persons other than an F-Card holder can be employed by a Customs Broker?
(A) Not more than 100 (B) Without any limit
(C) Not more than 20 (D) Not more than 50

Q.103. Whoever makes false declaration or submit false documents in the transaction of any business rela
Customs shall be punishable with…….?
(A) Imprisonment for a term which may extend to one year or with fine or with both
(B) With fine only
(C) Imprisonment for a term which may extend to two year or with fine or with
(D) None of these

Q.104. Which of the following statement is Not True in terms of facilities extended to AEO-T1 as per Auth
Economic Operator (AEO) scheme?
(A) Separate space is earmarked in Custodian’s Premises
(B) Investigations to be completed within 6-9 months
(C) Disbursal of drawback in 72 hours of filing of EGM
(D) None of these

Q.105. The nodal Ministry to deal with the trans-boundary movement of the hazardous wastes is-
(A) Ministry of Finance (B) Ministry of Environment and Forest
(C) Ministry of Agriculture (D) Ministry of Home affairs

Q.106. How many copies of the Import Certificate for the import of Narcotic Drugs and Psychotropic subs
are issued by the Issuing authority?
(A) 06 (B) 05 (C) 07 (D) 04

Q.107. Whether applicant under Section 127 G of the Customs Act ,1962 is entitled to inspect, or obtain co
any report made by any officer of the Customs to the Settlement Commission from the C
Department?
(A) By making a representation (B) yes entitled
(C) Not entitled (D) Under RTI

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Q.108. Which of the following about SEZs is correct?

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(A) SEZ is treated as domestic territory
(B) SEZ is treated as domestic territory but supplies to SEZs are deemed exports
(C) SEZ is treated as foreign territory for authorised operations
(D) None of these

Q.109. An application in Settlement Commission shall be disposed off if….?

(A) The applicant has filed a Bill of Entry
(B) No application is pending in the Appellate Tribunal or any Court
(C) No application has been made for the interpretation of the classification of goods under the C
Tariff Act, 1975
(D) All of these

Q.110.Under Rule-4 of Export Customs Valuation Rules, the proper officer shall make certain adjustment in.
(A) Difference in dates of exportation
(B) Difference in commercial value
(C) Difference in composition, quality and design between the goods to be assessed and the goo
which they are compared.
(D) All of these

Q.111.What is the Appellate Authority for a Customs Broker or F-Card holder who is aggrieved by an order
by Commissioner of Customs?
(A) Customs, Central Excise and Service Tax Appellate Tribunal
(B) Three-member committee headed by Chief Commissioner of Customs
(C) Chief Commissioner of Customs
(D) High Court

Q.112.Even a NIL declaration has to be filed in case of certain category of cargo by the authorised sea
Which of the following goods does not figure in this list?
(A) Arms and Ammunition (B) Diamonds
(C) Dangerous Drugs (D) Gold

Q.113.Which authority is empowered to cancel a licence granted under section 58A to a specific warehouse
(A) Principal Commissioner of Customs (B) Chief Commissioner of Customs
(C) Additional Commissioner of Customs (D) Deputy Commissioner of Customs

Q.114. Whether an importer has to compulsorily take the services of a Customs Broker?
(A) Yes, as per Customs Act
(B) Yes, as per the Customs Brokers Regulations
(C) No, Importer can self-clear the consignment as well
(D) None of these

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Q.115.What time limit has been prescribed for issuing speaking order in case where the importer does not
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re-assessment?
(A) 15 days (B) 30 days
(C) 45 days (D) 7 days

Q.116.The frequency of review of AEO-T2 status, to ensure continued adherence to the conditions and sta
of grant of certificate of AEO status by the applicant, will be
(A) Two years (B) Three years
(C) Five Year (D) None of these

Q.117. Which of the following regarding social surcharge is not correct?

(A) It is levied in terms of section 110 of Finance Act.
(B) It would be collected on the aggregate of duties, taxes and cesses U/S-12 of CA, 1962
(C) These have to be collected in cash not by debit in duty script.
(D) None of these

Q.118. Items which are prohibited for imports can be imported by SEZ unit with the prior approval of …?
(A) Development Commissioner of SEZ (B) Board of Approval
(C) Additional Secretary, Ministry of Commerce (D) None of these

Q.119. When can the warehousing bond be cancelled?

(A) After all the goods have been cleared for home consumption or exported or transferred
(B) After all the goods have been duly accounted for
(C) After all amounts due on account of such goods have been paid
(D) All of these

Q.120. For the purpose of calculation of transaction value which of the following is not included?
(A) Vessel demurrage (B) Design work
(C) Engineering (D) Commission and brokerage

Q.121. The charging section as per Customs Act, 1962 is ………..

(A) 12 (B) 50 (C) 46 (D) None of these

Q.122.Under Arms Rules,2016, licence for temporary import of arms and ammunition specified in catego
Schedule 1 to International sports person for participation in shooting events in India may be grante
(A) Two months prior to the expected date of arrival of the sports person in India
(B) Three months prior to the expected date of arrival of the sports person in India
(C) Six months prior to the expected date of arrival of the sports person in India
(D) One months prior to the expected date of arrival of the sports person in India

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Q.123. the import takes place through the Custom Houses of Mumbai /Delhi / Chennai/Kolkata/ Bangalo


importer is free to select?
(A) Any SVB of his choice.
(B) It would be decided by jurisdictional Commissioner.
(C) Special valuation branch of the custom house of import or the one which is most proxim
the corporate office.
(D) Importer has to do it through the import port only

Q.124.Under power to screen or X-ray bodies of suspected persons for detecting secreted goods, the
officer may detain such person and produce him/her before the nearest ?
(A) Gazetted officer of Customs (B) Magistrate
(C) Non gazetted officer of Customs (D) None of these

Q.125. For how much period, a licence granted to a public warehouse remains valid?
(A) 5 years from the date of issue (B) 10 year from the date of issue
(C) 3 years from the date of issue (D) Unless it is cancelled

Q.126.Which of the following cases is not included in “Goods improperly removed from warehouse”
Section 72 of the Customs Act, 1962?
(A) Warehoused goods removed from warehouse in contravention of Section 71 of CA, 1962
(B) Goods have not been removed from warehouse at the expiration of period
(C) Goods in respect of which a bond has been executed and which have not been duly accoun
to the satisfaction of the proper officer
(D) None of these

Q.127.Reversal of order of applying deductive (Rule7) and computed method(Rule 8) in terms of valuati
can be done?
(A) Department can reverse it suo moto (B) Suo moto by importe
(C) On request by the importer after approval by proper officer. (D) Can’t be reversed

Q128. Which of the following goods are liable for confiscation?

(A) Prohibited goods brought into Indian Customs Waters
(B) Stores
(C) Manifested goods stored at the bottom of a conveyance
(D) Goods declared in the IGM and Bill of Entry

Q.129.How many Participating Government Agencies are on board E-Sanchit application under SWIFT prog
as on 30.12.2020.?
(A) 51 (B) 50 (C) 53 (D) None of these

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Q.130.New Pneumatic Rubber Tyres’ are classifiable under which of the following chapters? ‘ ’
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(A) Chapter 40 (B) Chapter 68 (C) Chapter 59 (D) Chapter 19

Q.131.What is the time limit for filing refund claim for refund of duty u/s 27 of the Customs Act, 1962?
(A) One year from the relevant date (B) Six months from the relevant date
(C) One month from the relevant date. (D) Three months from the relevant date

Q.132.Kimberley Process Certification Scheme is associated with the import of which commodity?
(A) Rough Diamond. (B) Precious stone
(C) Gold (D) Gold Jewellery

Q.133.In case of transshipment of goods directly between two sea ports, which of the following statem
correct?
(A) Duty on the goods has to be paid before transshipment
(B) The authorised carrier has to execute a bond with a bank guarantee
(C) No bond and bank guarantee have to be executed
(D) The authorised carrier has to execute a bond

Q.134.The definition of “goods” as per Customs Act, 1962 does not include …….
(A) Stores (B) Currency and negotiable instruments
(C) Baggage (D) these

Q.135.The expression “any person” used in Section 135 of the Customs Act 1962 means
(A) Only one person (B) more than one person
(C) Both (a) and (b) (D) None of these

Q.136.Iron scrap is classifiable under which of the following chapter?

(A) Chapter 59 (B) Chapter 73 (C) Chapter 48 (D) Chapter 15

Q.137.Which of the following statements are true with regard to First Check Appraisement of imported goo
i) Imported goods may be examined prior to assessment
ii) Importer may request for examination of the goods before assessing the duty liability
iii) Customs Assessing officer or Deputy/Assistant Commissioner feels the goods are required
examined before assessment
(A) Statements (i) and (iii) are only true
(B) Statements (i), (ii) and (iii) are true
(C) Statements (ii) and (iii) are only true
(D) (i) and (ii) are only true

Q.138.Customs Duty on exports is paid on ………

(A) CIF value (B) CIF Plus 1 % Value (C) FOB value (D) None of these

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Q.139. The appeal filed by the importer against the Faceless Assessment will be taken up by?
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(A) Commissioner (Appeals) having jurisdiction where the Bill of Entry has been assessed
Faceless Assessment Group.
(B) Commissioner (Appeals) having jurisdiction over the port of Import where the consignm
imported
(C) Commissioner (Appeals) Faceless assessment at Delhi
(D) None of these

Q.140.After the recommendation of AEO Programme Team, the AEO Program Manager shall inform the ap
seeking AEO-T2 certificate including the issue of certificate within a period of ?
(A) 30 days (B) 15
(C) 21 (D) 45

Q141.Under the provisions of Section 127(I) Settlement Commission can send a case back to proper officer
(A) If it is of opinion that applicant has not cooperated in proceedings before it
(B) If applicant has not attended the hearings on given dates
(C) If it is revealed that applicant has not disclosed material facts of the case
(D) All of these

Q.142.Which of the following is not to be referred for the purpose of classification in case of imported good
(A) Foreign Trade Policy (B) HSN Explanatory Note
(C) Chapter Note in Custom Tariff (D) Section Note in Custom Tariff

Q.143.E-sanchit is…..?
(A) Paperless processing of documents under SWIFT wherein supporting documents c
uploaded online
(B) Online assessment
(C) Uploading of manual assessment Bill of Entry in EDI
(D) None of these

Q.144.What is the document to be filed for exports of goods through land Customs Station (LCS)?
(A) Shipping Bill (B) Export (C) Bill of Entry (D) None of these

Q.145.The offences by companies under the Customs Act, 1962 are dealt under which section?
(A) 131 (B) 138 (C) 140 (D) 127

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Q.146. If any person resists or refuses to allow a radiologist to screen or take X-ray pictures of his b
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with an order made by a magistrate under Section 103 of the Customs Act 1962, s
punishable with
(A) Imprisonment for a term which may extend to two years
(B) Imprisonment for a term which may extend to one year or with fine or both
(C) Imprisonment for a term which may extend to six months or with fine or both
(D) Imprisonment for a term which may extend to six months

Q.147. Which of the following shipping bill is filed by exporter for exporting the goods for showcasing t
exhibitions?
(A) Shipping bill for claims of Duty Drawback (B) Duty Free shipping bill
(C) ATA Carnet shipping bill (D) None of these

Q.148. Which of the following categories of employees can be authorised by Customs Broker to si
declaration of bills of entry and shipping bills?
(A) Only G-Card and H-card holders (B) Only F-Card and G-Card holders
(C) F-Card, G-Card and H-Card holders (D) Only F-Card holder

Q.149. What type of return regarding receipt, storage operations and removal of goods in the warehouse
be filed by the licensee of the warehouse with the bond officer?
(A) Fortnightly return (B) Weekly return (C) Monthly return (D)
return

Q.150.What is the initial validity period of Customs Broker Licence granted under regulation 7 of the C
Broker Licensing Regulations, 2018?
(A) 5 years (B) 3 years (C) 15 years (D) 10 years

End of The Question

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