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 Date for determination of Rate & Tariff Value 3. Following transactions are available
from the books of Mr. Vijay in relation
Section 15(1): for Imported Goods to import of goods by vessel.
1. Mr. Parekh imported readymade Particulars Date of Rate of
garments from China. The goods were submission Import
dispatched by the supplier on Duty
10/04/2018. The vessel crosses the Vessel crosses 20.04.2018 18%
territorial water on 14/04/2018 and territorial
reaches the customs station on water
15/04/2018. The entry inward was Bill of entry 1.5.18 10%
granted by the customs officer on Entry Inward 5.5.18 12%
16/04/2018 and bill of entry was filed granted on
by Mr. Parekh on 17/04/2018. Import 3.5.18 8%
Which is the relevant date for Manifest
determining the rate of duty and tariff Identify the rate of duty applicable in
value? case of Mr. Vijay.
a. 14/04/2018 a.18%
b. 15/04/2018 b.10%
c. 16/04/2018 c.12%
d. 17/04/2018 d.8%
Ans:- a b c d Ans:- a b c d

2. Following are the details of transaction 4. Calculate the amount of customs duty
of M/s Haldiram Ltd. payable by the M/s Jupiter Ltd. from
Particulars Date of Rate of the following transactions.
submission Import Duty Imported machineries from Japan on
Vessel crosses 25.06.2018 8%
11/3/18 – ₹ 500000/- & duty rate on
territorial water
that date was – 10%
Bill of entry – 1.7.18 10%
Into Bond Goods arrived at the Indian Customs
Entry Inward 7.7.18 12% Airport on – 22/03/18, rate changes to
granted on – 12.5%
Ex-bond bill of 15.7.18 18% Bill of entry presented by M/s Jupiter
entry Ltd. on 20/03/18 & duty rate on that
Determine the rate of duty applicable in date was – 15%
the given case: a. ₹ 50000
a.10% b. ₹ 62500
b.12% c. ₹ 75000
c.18% d. ₹ 500000
d.8% Ans:- a b c d
Ans:- a b c d

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 d. ₹ 125000
Section 16(1): For Export Goods Ans:- a b c d
5. Punjab Sweets exported its products
valuing ₹ 2500000 but not u/s 50 on
Assessment
5.5.18, the rate of duty was 8%. The
7. State whether the following statement
proper officer granted Let export order
is true or false.
on 12.5.18 when rate was 10%. The
Assessment means determination of
shipping bill was filed on 8.5.18, duty
the dutiability of any goods and the
rate on that date changes to 12.5%. The
amount of duty, tax, cess or any other
export duty was paid on 15.5.18 by
sum payable, if any, under this Act or
Punjab Sweets when the rate 12%.
under the Customs Tariff Act, 1975 or
Identify the rate of duty applicable to
under any other law for the time being
Punjab Sweets.
in force and includes provisional
a.8%
assessment, self-assessment, re-
b.10%
assessment but does not include any
c.12.5%
assessment in which duty assessed is
d.12%
nil.
Ans:- a b c d
a. True
b. False
6. Mr. Sitaraman exported goods worth ₹ Ans:- a b c d
10 lakhs to Canada by a vessel. The
details of related transactions are as Section 17: Self-assessment & Re-
follows: assessment
Particulars Date of Rate of
Submission export 8. Re-assessment of duty is done by the
duty proper officer of customs if:
Shipping 1.1.18 10% a. Duty is not paid
Bill b. Assessment not done correctly
Entry 5.1.18 12% c. Self-assessment not done
outward correctly
granted d. Duty is paid under protest
Let export 8.1.18 18% Ans:- a b c d
order
Ship 10.1.18 12.5 9. If importer/exporter does not confirm
crosses his acceptance on re-assessment, then
the proper officer of customs shall pass a --
territorial ------ on the re-assessment.
water Fill in the blank
Calculate the amount of export duty a. Show Cause Notice
payable by Mr. Sitaraman. b. Demand Order
a. ₹ 180000 c. Standing Order
b. ₹ 100000 d. Speaking Order
c. ₹ 120000 Ans:- a b c d
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 proper officer deems it necessary to
10. The proper officer of customs shall pass make further enquiry
a speaking order, if the a. i & iv above
importer/exporter does not confirm his b. ii & iii above
acceptance on re-assessment, within: c. Only i, ii & iv above
a. One month from the date of re- d. i, ii, iii, iv
assessment of bill of entry or Ans:- a b c d
shipping bill, as the case may be
b. 30 days from the date of re-
12. The importer or exporter shall be liable
assessment of bill of entry or
to pay interest, on any amount payable
shipping bill, as the case may be
to Central Government when finally
c. 15 days from the date of re-
assessed or re-assessed duty amount is
assessment of bill of entry or
more than duty provisionally paid, at
shipping bill, as the case may be
the rate of:
d. 60 days from the date of re-
a.24% p.a.
assessment of bill of entry or
b.15% p.a.
shipping bill, as the case may be
c.18% p.a.
Ans:- a b c d
d.12% p.a.
Ans:- a b c d
Section 18: Provisional Assessment
13. If the finally assessed duty or re-
11. Choose the correct alternative in the
assessed duty is less than duty
context of provisional assessment.
provisionally paid, then the importer or
Provisional Assessment can be done in:
exporter is entitled to refund along with
i. Where the importer or exporter is
interest on such unrefunded amount, if
unable to make self-assessment
the amount is not paid within three
under sub-section (1) of section 17
months from the date of final or re-
and makes a request in writing to
assessment of duty. The interest rate in
the proper officer for assessment
such case shall be:
ii. Where the proper officer deems it
a.6% p.a.
necessary to subject any imported
b.10% p.a.
goods or export goods to any
c.5% p.a.
chemical or other test
d.12% p.a.
iii. Where the importer or exporter has
Ans:- a b c d
produced all the necessary
documents and furnished full
information but the proper officer 14. Raghav Industries paid duty on
deems it necessary to make further imported goods under provisional
enquiry assessment. The details are as follows:
iv. Where necessary documents have Particulars Date Amount
not been produced or information Goods imported 1-10-18 ₹ 10 Lakhs
has not been furnished and the from Dubai

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 Provisional duty 10-10-18 ₹ 1.2 Lakhs State the rate of duty applicable on
paid @ 12% such import by Mr. Salman
Finally assessed 5-2-19 ₹ 1.8 Lakhs a.18% on complete kit
duty @ 18% b.5% on complete kit
Calculate the amount of interest c. Each item will be charged separately
payable by Raghav Industries on final with their respective rate of duty
assessment, if they make the final d. Either a or c above
payment on 10-2-19. Ans:- a b c d
a. ₹ 3033
b. ₹ 3280 17. Mr. Vishal provided coaching service
c. ₹ 9838 through video lectures on pen drive
d. ₹ 3008 along with books in a kit. He exported
Ans:- a b c d his services to Dubai and wants to know
the duty rate to be imposed on export
Custom Finalisation of Provisional service. Tariff rate on coaching service
Assessment (Regulation, 2018) is 18% and on books the rates are nil.
But the exporter does not have any
15. If any importer or exporter or his evidence to produce before the officer
authorized representative or customs for different rates. The service of Mr.
broker contravenes any provision of Vishal will be chargeable at the rate of:
Custom Finalisation of Provisional a.18%
Assessment regulation or abets such b. Nil rate
contravention, or fails to comply with c. 0%
any provision of these regulations, he d.18% on pen drive value & nil rate on
shall be liable to penalty which may books value
extend to: Ans:- a b c d
a. One lakh rupees
b. One lakh & fifty thousand rupees 18. Any accessories supplied with main
c. Fifty thousand rupees article which satisfy the condition of
d. Ten thousand rupees Accessories (condition) rule, 1963 are
Ans:- a b c d chargeable to duty at the:
a. Rate of that accessories
b. Same rate as that of the main article
Section 19: Determination of duty
c. Highest of the two rates
where goods consist of articles liable
d. Either a or b above
to different rates of duty
Ans:- a b c d

16. Mr. Salman imported a shaving kit

which includes razor, foam cream & Project Imports
shaving brush. The rate of duty is 18%, 19. Which of the following projects are
12% & 5% respectively mentioned considered as eligible projects for the
separately on each of the above items. purpose of Project Import?
Industrial Plants
Power projects
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 Project for oil or mineral exploration c. Only ii, v & vi above
Mining Projects d. i, ii, iii, iv, v, vi
Irrigation projects Ans:- a b c d
Other projects as specified by C.G.
a. All of the above except iii & iv
b. Only iii, iv & vi above

Answer:-
1 D 11 D
2 C 12 B
3 C 13 A
4 B 14 B
5 D 15 C
6 A 16 C
7 B 17 A
8 C 18 B
9 D 19 D
10 C

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