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CA Final Customs Act 1962: Levy and Exemption — practice questions

Explore 74 free Customs Act 1962: Levy and Exemption questions in CA Final Indirecttaxlaws. Open each question or exercise to read its content, reference answers and available explanation.

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Customs Act 1962: Levy and Exemption questions and exercises with answers

Showing questions 1–30 of 74.

The Customs Act, 1962 extends to which territory?Read the answer and worked solution →On which date did the Customs Act, 1962 come into force?Read the answer and worked solution →A Customs Act offence committed outside India is:Read the answer and worked solution →Which goods are called dutiable goods under the Customs Act?Read the answer and worked solution →Under the Customs Act, export means:Read the answer and worked solution →In the Customs Act, the term import is defined as:Read the answer and worked solution →For the Customs Act, the word India includes:Read the answer and worked solution →A conveyance under the Customs Act includes:Read the answer and worked solution →Which of these falls within goods as defined in the Customs Act?Read the answer and worked solution →Goods cease to be imported goods once they are:Read the answer and worked solution →Prohibited goods exclude goods whose import conditions are:Read the answer and worked solution →Baggage under the Customs Act includes unaccompanied baggage but not:Read the answer and worked solution →Section 2(15) limits duty to customs duty leviable:Read the answer and worked solution →Indian Customs Waters extend into the sea up to the limit of the:Read the answer and worked solution →The Board referred to in the Customs Act is the:Read the answer and worked solution →Which authority is excluded from adjudicating authority under Section 2(1)?Read the answer and worked solution →The Appellate Tribunal in the Customs Act is constituted under which section?Read the answer and worked solution →Assessment under Section 2(2) includes an assessment in which duty assessed is:Read the answer and worked solution →A beneficial owner of goods is a person who:Read the answer and worked solution →Market price of goods under the Customs Act means their:Read the answer and worked solution →Tariff value is the value fixed under which provision of the Act?Read the answer and worked solution →A customs station includes a customs port, customs airport, foreign post office, courier terminal and a:Read the answer and worked solution →Who is the person-in-charge of a vessel under the Customs Act?Read the answer and worked solution →The person-in-charge of an aircraft is its:Read the answer and worked solution →Smuggling means any act that renders goods liable to confiscation under:Read the answer and worked solution →Under Section 2(43), a public warehouse is licensed under which section?Read the answer and worked solution →A proper officer is the customs officer who:Read the answer and worked solution →An exporter includes an owner, beneficial owner or a:Read the answer and worked solution →Under Section 5(2), an officer of customs may exercise the powers of an officer who is:Read the answer and worked solution →Which authority appoints customs ports and airports by notification under Section 7?Read the answer and worked solution →

Worked practice questions

The Customs Act, 1962 extends to which territory?

  1. The whole of India
  2. Only coastal states
  3. Only customs ports
  4. Only border districts
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Correct answer: A. The whole of India

Section 1(2) gives the Act an all-India extent rather than a limited coastal or port reach.

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On which date did the Customs Act, 1962 come into force?

  1. 1 April 1962
  2. 26 January 1963
  3. 1 February 1963
  4. 1 October 1963
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Correct answer: C. 1 February 1963

The Central Government appointed 1 February 1963 by a notification dated 23 January 1963.

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A Customs Act offence committed outside India is:

  1. Beyond the Act always
  2. Triable by foreign courts
  3. Covered by the Act
  4. Covered for citizens only
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Correct answer: C. Covered by the Act

Section 1(2), as amended in 2018, applies the Act to offences committed outside India by any person, save as otherwise provided.

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