Custom Act, 1962 – CS Executive Tax Laws MCQsBy CACSMockTest / November 24, 2022 November 26, 2022 0 Custom Act, 1962 – CS Executive Tax Laws MCQs 1 / 88 The offenses committed under the Customs Act, 1962 are having criminal liability as well as civil liability. However, the offenses involving duty evasion of more than ₹…………or/ and of……………….are nonbailable of fences under criminal liabilities. (A) 50 lakh, Prohibited goods (B) 50 lakh, Smuggled goods (C) 100 lakh, Smuggled goods (D) 100 lakh, Prohibited goods 2 / 88 Selfassessment of duty as per section 17 of the Customs Act, 1962 is being done by Importer and Exporter relating to the goods subject to duty and after final assessment of duty if any, amount refundable is not refunded within………..from the date of assessment of duty finally there shall be paid interest on such unrefunded amount by Central Government. (A) 1 month (B) 2 months (C) 6 months (D) 3 months 3 / 88 Find from the following list which is treated as Port under the provisions of the Customs Act, 1962 : (A) Land Station (B) Land Customs Stations (LCS) (C) Container Freight Stations (CFS) not attached to Port (D) None of the above [Dec. 2019] 4 / 88 Sai Cars Ltd. is a dealer in cars. They import cars from abroad and sell them to customers in India. On 20th March, they have imported cars from Japan, as per the following details:Customs duty 10%Compensation Assessable value of cars = ₹ 4,00,00,000Sai Cars Ltd. is eligible to claim an input tax credit (ITC). Their output IGST liability, before taking credit for ITC is ₹ 130 lakh. Compute the net liability towards customs duty and IGST. (A) ₹ 2,57,12,000; ₹ 1,24,32,000 (B) ₹ 2,57,12,000; ₹ 5,68,000 (C) ₹ 1,24,32,000; ₹ 1,24,32,000 (C) ₹ 1,24,32,000; ₹ 1,24,32,000 5 / 88 Calculate FOB Value, Cost of Insurance, Cost of Freight, and Assessable Value where only the CIF value is given as the US $ 5,000. The exchange rate notified by RBI and CBEC is ₹ 70 and ₹ 68 respectively for one US $. (A) ₹ 2,17,600, ₹ 43,520, ₹ 2,448 (B) ₹ 2,41,264, ₹ 48,253, ₹ 2,714 (C) ₹ 2,80,702, ₹ 56,140, ₹ 3,158 (D) ₹ 2,69,144, ₹ 53,829, ₹ 3,028 6 / 88 Meenakshi imported a music player from Dubai and paid ₹ 12,000 as import duty. She used it for 4 months and thereafter reexported the same after 4 months. Calculate the amount of duty drawback allowable under the Customs Act, 1962. (A) ₹ 12,000 (B) ₹ 11,040 (C) ₹ 960 (D) Nil 7 / 88 Priya imported certain goods weighing 1,000 kgs having a CIF value of US $ 40,000. The exchange rate of 1 US $ was ₹ 65 on the date of presentation of a bill of entry. Basic customs duty chargeable is @ 10% and Social Welfare surcharge as applicable. There is no Integrated tax and GST compensation payable on these goods if supplied in India. However, vide Notification issued by the Government of India, anti-dumping duty has been imposed on these goods. The anti-dumping duty will be equal to the difference between the amount calculated @ the US $ 60 per kg and the ‘landed value’ of goods. You are required to compute the amount of customs duty and of the antidumping duty payable by Priya. (A) ₹ 10,14,000 (B) ₹ 12,67,800 (C) ₹ 2,86,000 (D) ₹ 13,00,000 8 / 88 ABC Ltd. imports equipment by air. CIF price of the equipment is US$ 6,000, freight paid is US$ 1,200 and insurance cost is US$ 1,800. CBIC notifies the exchange rate as ₹ 70 per $. ABC Ltd. expends ₹ 56,000 in India for certain development activities with respect to the imported equipment. Basic customs duty is 10%, Integrated tax is leviable @12% and social welfare surcharge is 10% on duty. GST Compensation Cess is leviable @ 15%. Compute the amount of total duty payable by ABC Ltd. (A) ₹ 1,54,867 (B) ₹ 50,350 (C) ₹ 91,930 (D) ₹ 40,900 9 / 88 A person makes an unauthorized import of goods liable to confiscation. After adjudication, Assistant Commissioner provides an option to the importer to pay a fine in lieu of confiscation. It is proposed to impose a fine (in lieu of confiscation) equal to 50% of the margin of profit. The following particulars are made available:(i) Assessable value: ₹ 65,000(ii) Total duty payable: ₹ 15,808(iii) Market value: ₹ 1,00,000 (A) ₹ 19,192 (B) ₹ 9,596 (C) ₹ 15,808 (D) ₹ 25,404 10 / 88 Interbank k exchange rate: £ 1 = 98CBIC notified exchange rate: £ I = 100Importer paid ₹ 5,000 towards demurrage charges for delay in clearing the machine from the airport. Assessable value =? (A) ₹ 12,70,000 (B) ₹ 15,30,000 (C) ₹ 15,70,000 (D) ₹ 12,30,000 11 / 88 KPMG Ltd. imports equipment by Air. CIF price is US $ 6,000, freight paid is US $ 1,200 and insurance is US $ 1,800. RBI prescribes the exchange rate as ₹ 68. CBIC notifies the exchange rate as ₹ 65. What is assessable value under the Customs Law? (A) ₹ 3,90,000(B) ₹ 1,95,000 (B) ₹ 1,95,000 (C) ₹ 3,51,000 (D) ₹ 2,80,000 12 / 88 Following data is available for import from USA:FOB Value = ₹ 12,70,000Freight = ₹ 2,54,000Insurance = ₹ 6,000 (A) ₹ 10,10,000 (B) ₹ 15,18,000 (C) ₹ 10,22,000 (D) ₹ 15,30,000 13 / 88 (I) Which of the following statement is incorrect? Transit is allowed in every port normally.(II) Transhipment is allowed in specified ports only. (A) (II) only (B) Both (1) and (II) (C) (I) only (D) Neither (I) nor (II) 14 / 88 Which of the following statement is correct? (A) Proper officer has right to reject transactional value. (B) Transactional value shall be accepted even where the buyer and seller are related if the relationship has not influenced the price. (C) A bill of entry shall include all the goods mentioned in the bill of lading. (D) All of the above 15 / 88 I. Customs area does not include a warehouse.II. A beneficial owner of imported goods is a person on whose behalf the goods are being imported but cannot be exported.m. Customs station includes an international courier terminal but does not include the foreign post office. (A) I (B) II (C) III (D) None of the above 16 / 88 Which of the following goods are not mandatorily required to be deposited in a special warehouse under section 58A of the Customs Act, 1962? (A) Gold and silver articles (B) Supply as stores to vessels/air crafts (C) Supply to duty-free shops in a customs area (D) Supply meant for Government use 17 / 88 If the goods are imported by Air, the freight cannot exceed (A) 20% of FOB Value (B) 20% of CIF Value (C) 10% of FOB Value (D) 15% of CIF Value 18 / 88 AntiDumping duty is calculated as (A) Higher of margin of dumping or injury margin (B) Lower margin of dumping or injury margin (C) Higher export price or normal value (D) Lower export price or normal value 19 / 88 Which of the following duty is/ are now subsumed under GST?(I) Countervailing duty (CVD)(II) Special Additional Duty (SAD) (A) (II) only (B) (I) only (C) Both (I) & (II) (D) Neither (I) nor (II) 20 / 88 The Central Government may if it deems necessary to do so in the general interest of the public, exempt goods (A) Generally (B) Specifically (C) Generally or specifically (D) Bypassing appropriate order 21 / 88 The advance ruling application can be withdrawn within_____of the application. (A) 10 days (B) 60 days (C) 30 days (D) 45 days 22 / 88 Which of the following can be classified as ‘civil liability under the Customs Act, 1962? (A) Recovery of duties short paid (B) Confiscation of import/export goods (C) Confiscation of conveyances used for smuggling (D) All of the above 23 / 88 Self-assessed goods may be_____by the proper officer. (A) Verified (B) Examined (C) Tested (D) Verified, examined, or tested 24 / 88 A refund application must be filed within______from the date of payment of duty. (A) 1 year (B) 6 months (C) 2 years (D) 3 months 25 / 88 Which of the following section of the Customs Act, 1962 deals with the option to pay a fine in lieu of confiscation? (A) Section 121 (B) Section 123 (C) Section 125 (D) Section 127 26 / 88 Section 123 of the Customs Act, 1962 clearly states that if goods are seized, the onus is on the — (A) Owner to prove that they were not smuggled (B) Person in possession of the goods to prove that they were not smuggled (C) Proper officer prove that goods are smuggled goods (D) CBIC to prove that goods are smuggled goods 27 / 88 As per Section 112 of the Customs Act, 1962, what is the penalty for “Prohibited goods in respect of which value stated in Bill of Entry or baggage declaration is greater than the actual value”? (A) Actual Value of the goods, or Declared Value less Actual Value, or ₹ 5,000, whichever is higher. (B) Value of goods or ₹ 5,000, whichever is higher. (C) Declared Value less Actual Value, or ₹ 10,000, whichever is higher. (D) Actual Value of the goods, or Declared Value less Actual Value, or ₹ 10,000, whichever is higher. 28 / 88 As per Section 112 of the Customs Act, 1962, what is the minimum penalty for ‘prohibited goods’? (A) ₹ 5,000 (B) ₹ 10,000 (C) ₹ 50,000 (D) ₹ 1,00,000 29 / 88 As per Section 112 of the Customs Act, 1962, what is the penalty for ‘prohibited goods? (A) Value of goods or ₹ 5,000, whichever is higher. (B) 1096 of the duty sought to be evaded or ₹ 5,000, whichever is higher. (C) Value of goods or ₹ 10,000, whichever is higher. (D) 10% of the duty sought to be evaded or ₹ 10,000, whichever is higher. 30 / 88 As per Section 28(7A) of the Customs Act, 1962, the proper officer may issue a____under such circumstances and in such manner as may be prescribed. (A) Show cause notice (B) Proper notice (C) Supplementary notice (D) Demand notice 31 / 88 In specific cases, where the duty or interest is not paid, or short paid, by reason of collusion, willful suppression of facts, or misstatement, then the notice could be served within a period of (A) 5 years (B) 4 years (C) 3 years (D) 2 years 32 / 88 Section 28(1) of the Customs Act, 1962 provides that the proper officer shall not serve such show cause notice, where the amount involved is less than ______ (A) ₹ 10 (B) ₹ 100 (C) ₹ 1,000 (D) ₹ 10,000 33 / 88 No drawback shall be allowed (A) In respect of any goods the market price of which is less than the amount of drawback due thereon (B) Where the drawback due in respect of any goods is less than ₹ 50 (C) Both (A) and (B) (D) None of the above 34 / 88 Where any drawback payable to a claimant under section 74 or section 75 is not paid within a period of one month from the date of filing a claim for payment of such drawback, there shall be paid to that claimant in addition to the amount of drawback, interest at the rate of (A) 12% (B) 15% (C) 10% (D) 6% 35 / 88 If goods are used for more than 18 months then how much percentage of import duty can be paid as a drawback as per the rate notified by the Central Government u/s 74(2)? (A) 60% (B) 50% (C) 10% (D) Nil 36 / 88 If goods are used for less than 3 months then how much percentage of import duty can be paid as a drawback as per the rate notified by the Central Government u/s 74(2)? (A) 98% (B) 95% (C) 90% (D) 88% 37 / 88 Which of the following is an eligible condition for availing drawback u/s 74? (A) The goods must be capable of being easily identified. (B) The goods must be exported within 2 years from the date of payment of duty. (C) There is no requirement of value addition. (D) All of the above 38 / 88 As per Section 74 of the Customs Act, 1962, duty drawback is allowed (A) On re-export of duty paid goods (B) On material used in the manufacture of exported goods. (C) Only respect of notified goods. (D) As per All Industry Rate. 39 / 88 In the case of any goods not intended for use in any 100% EOU, such goods can be stored up to a period of ______ (A) 2 years (B) 1 year (C) 6 months (D) 3 months 40 / 88 In the case of capital goods intended for use in any 100% EOU, such goods can be stored up to a period of_____ (A) 1 year (B) Till the clearance of such goods from the warehouse (C) 3 years (D) Till the expiry of 1 year from the date of order u / s 60( 1) permitting removal of goods from customs station for deposit in a warehouse 41 / 88 As per Section 58B(4) of the Customs Act, 1962, where the license issued u/s 57 or 58 or 58A is canceled, the goods warehoused shall, within_____from the date on which order of such cancellation is served on the licensee or within such extended period as the proper officer may allow, be removed from such warehouse to another warehouse or be cleared for home consumption or export (A) Seven days (B) Ten days (C) Thirty days (D) One month 42 / 88 Which of the following types of goods can be warehoused? (A) Only dutiable goods (B) All types of imported goods whether dutiable or not (C) Only goods to be exported (D) Only prohibited goods 43 / 88 In transshipment (A) Goods are transferred to a different vessel at the intermediate port. (B) Bill of Transhipment/declaration is also required to be submitted. (C) A different vessel reaches the destination port (D) All of the above 44 / 88 As per Section 53 of the Customs Act, 1962, subject to the provisions of section 11, where any goods imported in a conveyance and mentioned in the arrival manifest or import manifest or the import report, as for transit in the same conveyance to any place outside India or to any customs station, the Proper Officer may allow the goods and the conveyance to transit_____ subject to such conditions, as may be prescribed. (A) without payment of duty (B) after payment of duty (C) without filing bill of transit (D) after filing a bill of transit 45 / 88 As per provisions of Chapter VII of the Customs Act, 1962, in____, the goods remain in the same vessel and consequently reach the port of clearance. (A) transshipment (B) transit (C) transport (D) traveling 46 / 88 Demurrage charges are levied by the port authorities if goods are not cleared within____of unloading. (A) 3 days (B) 5 days. (C) 7 days (D) 10 days 47 / 88 The Custodian (A) would be responsible for keeping a proper records of unloaded goods. (B) is responsible to ensure that the goods don’t leave the customs area without proper authorization from the Customs Officer (C) is appointed by the Principal Commissioner of Customs or Commissioner of Customs (D) all of the above 48 / 88 Custom ports or airports are appointed by the (A) Central Government (B) Board [CBIC] (C) Respective State Governments with prior approval of Central Government (D) Either (A) or (B) 49 / 88 In case of a vessel or the aircraft, Import Manifest is required to be delivered (A) within twelve hours after its arrival in the customs station (B) prior to the arrival of the vessel or the aircraft, as the case may be (C) within twelve hours after its arrival in the customs water (D) none of the above 50 / 88 Entry Inward granted by the Customs (A) acts as permission for unloading the goods. (B) is the date that is construed as the relevant date for the arrival of goods in India. (C) Both (A) and (B) (D) Only (A) but not (B) 51 / 88 In case of vehicle Import Report is required to be delivered: (A) within twelve hours after its arrival in the customs water (B) within twelve hours after its arrival in the customs station (C) within twelve hours after proper officer pass appropriate order (D) within twenty-four hours after its arrival in the customs station. 52 / 88 The Import Manifest or Import Report is required to be delivered under (A) Section 29 (B) Section 30 (C) Section 31 (D) Section 35 53 / 88 As per Section 6 of the Customs Act, 1962, to whom the Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally any functions of the Board or any officer of customs under the Act. (A) to any officer of the Central (B) to any officer the State Government (C) to any officer of a local authority (D) any of the above 54 / 88 Which of the following is the duty or responsibility of a person in charge under the Customs Act, 1962?1. To submit Import/Export Manifest.2. To pay import duty on all goods contained in vessel or ship.3. To ensure that the conveyance lands at the appropriate place3. To ensure that the conveyance lands at the appropriate place (A) 1,2 & 3 (B) 4, 2 & 1 (C) 2, 3 & 4 (D) 3, 1 & 4 55 / 88 Antidumping duty (A) prevents the predatory pricing measures/discriminatory pricing, that could be unfair for the local goods and markets (B) is levied on goods imported into India, when such goods are already manufactured in India, but the costs are higher as compared to import prices. (C) Both (A) and (B) (D) Either (A) or (B) 56 / 88 Safeguard duty is a duty paid on___ (A) Import of goods into India (B) Export of goods out of India (C) (A)or(B) (D) (A) and (B) 57 / 88 If more than one transaction value of identical goods is found then which of the following shall be used to determine the value of imported goods? (A) Value which importer agrees to apply with the permission of Proper Officer. (B) Highest of such value. (C) Value which Proper Officer deems fit. (D) Lowest such value 58 / 88 FOB Value = ? (A) CIF Value Cost of Transport Insurance (B) CIF Value + Cost of Transport + Insurance (C) CIF Value Cost of Transport + Insurance (D) CIF Value + Cost of Transport Insurance 59 / 88 CIF Value means (A) Price paid/payable for delivery at the time and place of importation, which essentially implies that the price up to a port in India when goods are imported. (B) Price paid / payable for delivery at the time and place of exportation, which essentially implies that the price up to a port in India when goods are exported (C) Both (A) and (B) (D) None of the above 60 / 88 In the case of exports (A) Rate of exchange in force as notified by CBIC as on the date on which is shipping bill is submitted to the Proper Officer makes the clearance order is relevant. (B) Rate of exchange in force as notified by RBI as on the date on which bill of export is submitted to the Proper Officer is relevant. (C) Rate of exchange in force as notified by CBIC as on the date on which bill of export is submitted to the Proper Officer is relevant. (D) Rate of exchange in force as notified by CBIC as on the date on which the Proper Officer makes the clearance order is relevant. 61 / 88 Mr. Ramsay imported some goods from the USA for US$ 1,00,000. Advise him of the exchange applicable for converting foreign currency value into Indian currency? (A) Rate of exchange in force as notified by RBI and approved by CBIC as on the date when the bill of entry is presented is considered for imports. (B) Rate of exchange notified by the Government of India from time to time is relevant. (C) Rate of exchange in force as notified by CBIC as on the date when the bill of entry is presented is considered for imports. (D) Telegraphic transfer rate as notified by RBI as on the date when the bill of entry is presented is considered for imports 62 / 88 Valuation for Customs Duty begins with (A) Determination of Import Value (B) Determination of Transaction Value (C) Determination of Invoice Value (D) Interrogation of Importer. 63 / 88 ______ states that the goods which cannot be classified in accordance with Rule 1,2 or 3, shall be classified under the heading which includes goods that are the most similar. (A) Residual Rule (B) Akin Rule (C) Standard Rule (D) Subheading Rule 64 / 88 If composite goods cannot be classified as per Rule 3(a) of the Interpretation Rules, then, shall be classified on the basis of material/substance. This rule is known as (A) Latter the Better Principle (B) Most Suitable Rule (C) Essential Character Rule (D) Akin Principle 65 / 88 Rule 2(a) of the Interpretation Rules under the Customs Tariff Act, 1975 states that (A) Goods shall be classified under the heading which is closest to the specific description. (B) Any reference in a heading to an article shall be deemed to include a reference to that article in an unfinished stage too, as long as in the present stage, the incomplete article exhibits the essential character of that article incomplete/ finished form. (C) Goods that cannot be classified in accordance with Rule 1 shall be classified under the heading which includes goods that are the most “akin or similar”. (D) Any reference in a heading to a material or substance, shall be deemed to include a reference to the mixtures and combinations of that material/substance with other materials/substances. 66 / 88 Schedule II of the Customs Tariff Act, 1975 specifies (A) Rate applicable to imported goods (B) Preferential rate of duty (C) Rate applicable for export of goods (D) List out the goods which are exempt from import or export duty as the case may be. 67 / 88 Which of the following statement is/are correct? (A) The goods imported into India, are now subject to IGST and not CVD or SAD. (B) Petroleum is outside the scope of GST, and hence CVD and SAD are applicable to them. (C) IGST is now payable on Assessable Value + Basic Customs Duty. (D) All of the above 68 / 88 The onus is on the______ to substantiate with the supporting evidence that the goods are chargeable with a preferential rate of duty. (A) Person (owner) (B) Government (C) Custom Officials (D) (B)or(C) 69 / 88 The general basic rate of basic customs duty is (A) 5% (B) 10% (C) 15% (D) 7.5% 70 / 88 A warehouse (A) is a designated area where goods are allowed to be stored after landing, without the payment of duty. (B) is a designated area where goods are allowed to be stored after payment of the proper amount of duty. (C) is a designated area where goods are allowed to be stored after landing, without the payment of duty and in certain cases after payment of the proper amount of duty. (D) is a designated area where imported goods are kept if the importer is unable to pay the proper amount of duty. 71 / 88 As per Section 2(38) of the Customs Act, 1962, “Stores” (A) Means goods for use in a vessel or aircraft (B) Includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting (C) Both (A) and (B) (D) (A) but not (B) 72 / 88 Proper officer (A) in relation to any functions to be performed under the Act, means the officer of customs who is assigned those functions by the Board (B) includes Principal Commissioner of Customs (C) includes Commissioner of Customs (D) All of the above 73 / 88 Which of the following is included within the definition of “foreign going vessel or aircraft” as defined in Section2(21) of the Customs Act, 1962? (A) Any naval vessel of any foreign government taking part in any naval exercises. (B) Any vessel engaged in fishing or any other operations outside the territorial waters of India. (C) Any vessel or aircraft proceeding to a place outside India for any purpose whatsoever. (D) All of the above 74 / 88 Which of the following can be treated as Adjudicating Authority under the Customs Act, 1962?(i) Board [Central Board of Indirect Taxes & Customs (CBIC)](ii) Commissioner (Appeals)(iii) Appellate Tribunal(iv) Authority competent to pass any order or decision under the Act. (A) (i), (ii) & (iii) (B) (i), (ii), (iii) & (iv) (C) (ii) & (iv) (D) (iv) 75 / 88 As per Section 2(22) of the Customs Act, 1962, “goods” includes (A) Vessels, aircraft and vehicles (B) Currency & negotiable instruments (C) Stores, baggage (D) Any of the above 76 / 88 Which of the following is included within the definition of “foreign going vessel or aircraft” as defined in Section 2(21) of the Customs Act, 1962? (A) Any naval vessel of any foreign government taking part in any naval exercises (B) Any vessel engaged in fishing or any other operations in territorial waters of India (C) Both (A) and (B) (D) Neither (A) nor (B) 77 / 88 “Export goods” means (A) any goods which are to be taken out of India (B) any goods which are to be taken out of India to a place outside India (C) which exporter desires to take outside India (D) none of the above 78 / 88 “Entry” in relation to goods means an entry made in____and includes the entry made under the regulations made under section 84 (A) the case of goods imported or to be exported by post, the entry referred to in section 82 (B) a bill of entry, shipping bill, or bill of export (C) bill of entry, import report, or bill of export (D) import report, bill of export, bill of entry & import manifest 79 / 88 Which of the following is not included within the definition of “Customs Station” as defined in the Customs Act, 1962? (A) Land customs station (B) International courier terminal (C) Foreign post office (D) Are where goods are kept after custom clearance 80 / 88 “ Customs Area” means (A) Area of a Customs Station (B) Area of a warehouse (C) Any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities (D) All of the above 81 / 88 As per Section 2(7A) of the Customs Act, 1962, Commissioner (Appeals) means a person appointed to be a Commissioner of Customs (Appeals) under subsection (1) of (A) Section 3 (B) Section 4 (C) Section 5 (D) Section 7 82 / 88 “Board” means the Central Board of Indirect Taxes and Customs constituted under the____ (A) Central Boards Indirect Taxes Act, 1963 (B) Central Boards of Revenue Act, 1963 (C) Central Boards Indirect Taxes & Customs Act, 1963 (D) Central Boards of Taxation Act, 1963 83 / 88 As per Section 2(4) of the Customs Act, 1962, “bill of entry” means a bill of entry referred to in ______ (A) Section 45 (B) Section 46 (C) Section 47 (D) Section 48 84 / 88 For which of the following Rules can be made by the Central Government u/s 156 of the Customs Act, 1962? (A) Transaction Value (B) Form of Bill of Entry (C) Import & export manifest (D) Conditions for transshipment & removal of good without payment of duty 85 / 88 Under the Customs Act, 1962, the rulemaking power is delegated to (A) Central Board of Indirect Taxes and Customs (CBIC) (B) Central Government (C) Respective State Governments (D) Partly to the Central Government and partly to the respective State Governments 86 / 88 The Customs Act, 1962, not only regulates the levy and collection of duties but also, serves equally important purposes like(a) Regulation of imports & exports.(b) Protection of domestic industry(c) Prevention of smuggling(d) Conservation & augmentation of foreign exchange (A) All (a) to (d) (B) All except (a) (C) All except (b) (D) All except (c) 87 / 88 As per Section 2(1) of the Customs Act, 1962,____means any authority competent to pass any order or decision under this Act, but does not include the Board, Commissioner (Appeals), or Appellate Tribunal. (A) Adjudicating Authority (B) Proper Authority (C) Proper Officer (D) Custom Authority 88 / 88 Customs Act, 1962 extends to (A) Whole of India excluding Jammu & Kashmir (B) Whole of India (C) Whole of India excluding Jammu & Kashmir and Union Territories (D) Whole of India excluding Jammu & Kashmir and Special Economic Zones Your score is LinkedIn Facebook Twitter VKontakte
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