The Debating Club

Welcomes You all To

A Quiz Competition on “Customs”
Rules for the Quiz
Rules
1. Each team shall comprise of three members and there
shall be a total of five teams competing.
2. The questions shall proceed sequentially from one
team to another
3. No questions shall be passed to the team next in order.
The unanswered question shall be open for the
audience to answer.
4. Specific Rules pertaining to each round shall be
announced at the beginning of that round.
5. In certain rounds involving the use of buzzer, the
discretion of the quiz master shall be final.
Rules (contd…)
6. In replying to any question, the answer uttered first by
any of the team members shall be considered to be final.
7. The audience is requested not to prompt when the
questions are presented to the participating teams.
8. In every case, the decision of the quiz master as to the
propriety of the answer shall be final.
GEAR UP round
GEAR UP round
PART 1- ABBREVIATIONS
ABBREVIATIONS

SION
ABBREVIATIONS

DFRC
ABBREVIATIONS

CITES
ABBREVIATIONS

PITNDPS
ABBREVIATIONS

EHTP
ABBREVIATIONS

SCOMET
ABBREVIATIONS

BRC
GEAR UP round
PART 2- SECTIONS
SECTIONS
DATE FOR DETERMINAION OF
RATE OF DUTY AND TARIFF
VALUATION OF IMPORTED
GOODS
SECTIONS
PROVISIONAL ASSESSMENT
OF DUTY
SECTIONS
CONFISCATION OF GOODS
ATTEMPTED TO BE
IMPROPERLY EXPORTED
SECTIONS
DRAWBACK ALLOWABLE ON
RE-EXPORT OF DUTY – PAID
GOODS
SECTIONS
PREFERENTIAL RATE OF DUTY
SECTIONS
APPEAL TO TRIBUNAL
SECTIONS
POWER TO GRANT
EXEMPTION FROM DUTY
GEAR UP round
PART 3- MISCELLANEOUS
MISCELLANEOUS
HEADQUARTER OF WCO
(WORLD CUSTOMS
ORGANIZATION)
MISCELLANEOUS
LIMIT OF INDIAN CUSTOMS
WATERS
MISCELLANEOUS
ACCORDING TO WHICH GIR,
SPECIFIC DESCRIPTION
PREVAILS OVER GENERAL
MISCELLANEOUS
WHO ISSUES IMPORT-EXPORT
CODE (IEC) ?
MISCELLANEOUS
AN ADDITIONAL DUTY ON
CIGARETTES, TOBACCO AND
PAN MASALA BEING LEVIED
SINCE 2003 IS KNOWN AS
MISCELLANEOUS
WHERE WAS THE FIRST SEZ
SET UP IN INDIA
MISCELLANEOUS
WHO WILL PAY DUTY ON
IMPORTED GOODS PILFERED
AFTER UNLOADING AT THE
PORT ?
Find the Missing Link
 1
Reject Transaction
Value Rule 9 – Residual
Method

Rule 4 – Identical
Goods
Rule 8 – ??????

Rule 5 – Similar
Goods

Rule 7 – ?????
 2
Importer

Files Bill of Entry

Declaration

Related

Not related
?????

Revenue Deposit ???

Be Assessed
Be
Provisionally
Assessed
 3
Get back goods
on payment of
Search - ????

Goods Liable
Confiscation
for confiscation

Adjudication
Seizure and personal
hearing

Preparation of
Documents - ?????
Panchnama
 4
Goods
Registration

Shipping Bill
number generated
Filing of ????

Endorsed on
Handing over
Printed Checklist
consignment to
Custodian

Goods inspected at Goods and

Documents in ?????
Docks
order
 5
Goods to be Re-exports
warehoused within ??? years of
import

Execution of
warehousing bond
Repairs,
Reconditioning
Etc.
Sanction by ????

Cleared for home

consumption
Payment of duty
Manufactur
e in bonded
Final Product
warehouse
 Assistant
6
Ministry of Finance
Commissioner

Deputy
CBEC Commissioner

Chief Commissioner ?????

Commissioner ?????
 ro u nD
m c Q
  The on
that a us of esta
n arti blish

t io n 1
partic cle fa ing
ular t ll s i n
a. Dep ariff lies o a
artme n–
b. Imp nt
Qu e s
orter
c. Bot
h Dep
Impo artme
rter n t an
d. No d
conce
class pt o f
ificat Burd
ion e en of
xists
  As per
Act, Section 1
in cas 6 of C
relev e of e
ant d xport ustoms

t io n 2
of rat ate fo s,
e of d r dete
valua uty & rmina
tion i ta tion
a. On d s r i ff
Qu e s
ate of
b. date paym
ent o
on w f duty
expo hich
rt is p clear
subm ermit ance
ission ted af for
c. Bot of SB ter
h a an
d. Non db
e of t
he ab
ove
  Chapte
Tariff r 98 of th

t io n 3
Act, d e Cus
a. Proj oes n
ot inc
toms
ect Im
b. Bag p ort
l ude
Qu e s
gage
c. Con
veyan
d. Stor ce
es on
aircra board
ft a ves
sel or
  The du
when ty that is
an ar impo
into I ticle sed

t io n 4
ndia is i m
quan i n suc porte
tities h inc d
cause threa rease
serio tenin d
dome us inj g to
Qu e s
stic in u ry t o
a. Cou dustr
y is
nterv
b. Ant ailing duty
i-dum
c. Safe ping
duty
guard
d. Spe d u ty
cial A
dditio
nal D
uty
  In calc
whic ulating as

t io n 5
h of t sessa
shall he foll ble v
not b owin alue
a. Cost e excluded g charges
of tra
impo nspor
Qu e s
rtatio t afte
b. Dut n r
ies an
c. Ass d tax
es in
embl India
charg y and m
es po ainte
d. Bar s t-imp
ort
nance
ging
/ Ligh
terag
e cha
rges
  A custo
issue ms office
show r can

t io n 6
dema cause n ot
nding notic
unde
r Sec duty and e
a. Erro tion 28 in c interest
neou
Qu e s
ase o
b. DEP s Refu
n d
f
B Cre
c. Duty dit
paid
d. Dut late
y sho
rt-lev
i ed
  With re
Auth gard to A
ority, dvan
follow w ce Ru

t io n 7
hich ling
ing d one o
a. Onc oes n
o t hold
f the
e file true
canno d, an
t be w applicat
b. Its s
Qu e s
ithdra ion
cope wn
matte inclu
rs des s
c. Its r ervic
e tax
u lin g
by th s are
e par non-a
d. It ha ty ppeal
able
s pow
ers of
a civi
l cou
rt
  Which
with of the fol
th lo
(Impo e General wing are

t io n 8
rt) Interp in ha
a. Gene re ta t ive R
rmon
y
ral de ules
speci s cripti
fic on sh
b.
Qu e s
Pack all pr
ing m evail
conta ateria over
iners ls or
shall suitab packi
be cla le for ng
c. Amo ssifie
d separ
repet
itive
ngst c ately use
consi lasse
derat s whi
under io n goo ch eq
headi ds w ually
alpha ng w ill be merit
betic h
d. al ord ich occur classified
Titles er s l as t
legal o f Sec in
purpo tion & C
se o hapt
  The sal
schem ient featu
e do res of
a. It co not in
c lude
DEPB

t io n 9
unter
custo s the
ms du incid
b. Neu ty on
e x
ence
of
traliz port p
grant ation i roduc
Qu e s
of du s by w t
expor ty cre ay of
d
c. Dut t product it against
y cre
fixed dit on
on ba expor
d. DEP sis of
SION
ts at r
ates
B cre
for pa dit ca
ymen nnot
capit t of be ut
al go c ust o ilized
ods im ms du
port ty on
  Which
is not one of th

0
a man e foll

t io n 1
requi d a t owin
reme ory g
good nt for
s into impo
a. IEC India
by se
rting
numb
Qu e s
a?
b. Lett e r from
DGF
er o f
c. GAT credit T
T De
d. Insu clara
t ion fo
rance rm
mem
o
  Which
not tr one of th
ue in e foll
a. Bagg the case o owing is

1
age is f bag

tio n 1
CVD exem gage
but n pt fro
b. Dut ot ces
s
m
y is p
rate e ayabl
ven i e at b
Qu e s
class f goo aggag
ifiabl ds are e
c. Bon e at lo
wer r
a fide ate
perso bagg
nal ef age in
d. Bag fects clude
s
gage
exem of cre
pt fro w me
m du mber
ty is
SEE AND GUESS
Reason Out
Round
Question 1
Bill of Entry was presented in advance on
12.02.10. The ship was granted entry on 17.02.10.
During assessment, there was a doubt as to what
date will be taken for the rate of Exchange & for
the rate of duty.
Question 2
In a case, the importer sought clearance claiming
notification benefit with duty 5%. However,
Customs denied notification benefit and assessed
the goods @7.5%. The importer M/s Raja & Co.
paid the duty so assessed on 12.03.2010 but under
protest. He filed the refund claim on 12.12.2010.
Had the importer filed the claim within time or is
it time barred?
Question 3
There was a case of demand which arose as it was
found during investigation that the importer had
misrepresented the facts before customs for
consignments cleared by him from 01.01.2003 to
12.12.2009. The Department wants to issue
demand of duty short levied for the aforesaid
period. Can the Department recover the duty for
the aforesaid period?
Question 4
Second hand machinery for paper making was
imported on 23.04.2004 by Gangu Ram Teli. A
case was booked by Mumbai Customs and the
machinery was subsequently cleared on
24.04.2009. Gangu claimed depreciation for
machinery upto 24.04.2009 but custom
authorities denied his claim and offered
depreciation in value only upto 2004. Who is right
and why?
Question 5
Chintu brought in his baggage 500 i-pods at delhi
international airport from Thailand, returning
after 10 days. He however guessed that customs
might have suspicion so he moved to Red Channel
and declared his goods. Can Custom officer still
confiscate his goods for bringing “commercial”
quantity in baggage?
GRAPPLE
WITH PUZZLE
Round
 Across

1 Technical norms set on the basis of data submitted to DGFT, indicate the quantity of goods which can
be imported duty free against each item of export (4)

2 In the context of international trade law, the act of a manufacturer in one country exporting a product
to another country at a price which is either below the price it charges in its home market or is below its
costs of production (7)

6 Valuation concept as per earlier Section 14 (1) of Customs Act, wherein "the price at which such or
like goods are ordinarily sold or offered for sale" was considered (6)

10 Type of Bill of Entry used for clearance from the warehouse on payment of duty and is printed on
green paper (6)

11 Lesser amount of duty paid on account of damage or deterioration of goods (9)

15 Defined under Section 2(3) of the Customs Act, does not include motor vehicles (7)

18 This is required to be delivered in the case of import under Section 30 and in the case of export
under Section 41 (8)

19 Excise duty and customs duty paid on inputs and service tax paid on input services is given back to
the exporter of finished product (8)

20 French derivative meaning "stopper plug", a person cannot deny or assert anything contrary to that
which has been established as truth (8)
 Down

1 Goods, documents and things can be taken into possession under Section 110 (7)
3 A bill; a commercial document issued by a seller to a buyer indicating the products, quantities and
agreed prices for products or services that the seller has already provided the buyer with (7)
4 If customs duty was paid and it was found that goods were short shipped, ____ can be granted (6)

5 Any act or omission which will render goods liable to confiscation under Section 111 or 113 (9)
7 To search a vessel for smuggled goods (7)

8 An assembly including one or more judges to conduct judicial business; a court of law (8)
9 A forum for self surrender and seeking relief and not a forum for challenging the legality of
assessment orders; name of such commission (10)

12 A system of government-imposed duties levied on imported or exported goods; a list of such duties,
or the duties themselves (6)

13 A tax on tax, duty levied for a specific purpose (4)

14 Charges for bringing the goods from outer anchorage upto the jetty, also known as 'barging charges'
(10)
16 Duty calculated as percentage of value (2,7)
17 Ports impose this fee on ships against the amount of cargo handled there (8)
Across
S I O N
S I O N D U M P I N G
S I O N D U M P I N G

D E E M E D
S I O N D U M P I N G

D E E M E D

E X B O N D
S I O N D U M P I N G

D E E M E D

E X B O N D A B A T E M E N T
S I O N D U M P I N G

D E E M E D

E X B O N D A B A T E M E N T

B A G G A G E
S I O N D U M P I N G

D E E M E D

E X B O N D A B A T E M E N T

B A G G A G E

M A N I F E S T
S I O N D U M P I N G

D E E M E D

E X B O N D A B A T E M E N T

B A G G A G E

M A N I F E S T

D R A W B A C K
S I O N D U M P I N G

D E E M E D

E X B O N D A B A T E M E N T

B A G G A G E

M A N I F E S T

D R A W B A C K

E S T O P P E L
Down
S I O N D U M P I N G

D E E M E D

E X B O N D A B A T E M E N T

B A G G A G E

M A N I F E S T

D R A W B A C K

E S T O P P E L
S I O N D U M P I N G
E
I D E E M E D
Z
U
R
E X B O N D A B A T E M E N T

B A G G A G E

M A N I F E S T

D R A W B A C K

E S T O P P E L
S I O N D U M P I N G
E N
I D E E M E D V
Z O
U I
R C
E X B O N D A B A T E M E N T

B A G G A G E

M A N I F E S T

D R A W B A C K

E S T O P P E L
S I O N D U M P I N G
E R N
I D E E M E D V
Z F O
U U I
R N C
E X B O N D A B A T E M E N T

B A G G A G E

M A N I F E S T

D R A W B A C K

E S T O P P E L
S I O N D U M P I N G
E R S N
I D E E M E D V
Z F U O
U U G I
R N G C
E X B O N D L A B A T E M E N T
I
N
B A G G A G E

M A N I F E S T

D R A W B A C K

E S T O P P E L
S I O N D U M P I N G
E R S N
I D E E M E D R V
Z F U U O
U U G M I
R N G M C
E X B O N D L A B A T E M E N T
I G
N E
B A G G A G E

M A N I F E S T

D R A W B A C K

E S T O P P E L
S I O N D U M P I N G
E R S N
I D E E M E D R V
Z T F U U O
U R U G M I
R I N G M C
E X B O N D L A B A T E M E N T
U I G
N N E
A B A G G A G E
L

M A N I F E S T

D R A W B A C K

E S T O P P E L
S I O N D U M P I N G
E R S N
I D E E M E D R V
Z T F U U O
U R U G M I
R I N G M C S
E X B O N D L A B A T E M E N T
U I G T
N N E T
A B A G G A G E L
L E
M
M A N I F E S T
N
T
D R A W B A C K

E S T O P P E L
S I O N D U M P I N G
E R S N
I D E E M E D R V
Z T F U U O
U R U G M I
R I N G M C S
E X B O N D L A B A T E M E N T
U I G T
N T N E T
A B A G G A G E L
L R E
I M
F M A N I F E S T
F N
T
D R A W B A C K

E S T O P P E L
S I O N D U M P I N G
E R S N
I D E E M E D R V
Z T F U U O
U R U G M I
R I N G M C S
E X B O N D L A B A T E M E N T
U I G T
N T N C E T
A B A G G A G E L
L R S E
I S M
F M A N I F E S T
F N
T
D R A W B A C K

E S T O P P E L
S I O N D U M P I N G
E R S N
I D E E M E D R V
Z T F U U O
U R U G M I
R I N G M C S
E X B O N D L A B A T E M E N T
U I G T
N T N C E T L
A B A G G A G E L I
L R S E G
I S M H
F M A N I F E S T
F N E
T R
D R A W B A C K A
G
E S T O P P E L
S I O N D U M P I N G
E R S N
I D E E M E D R V
Z T F U U O
U R U G M I
R I N G M C S
E X B O N D L A B A T E M E N T
U I G T
N T N C E T L
A B A G G A G E L I
L R D S E G
I V S M H
F A M A N I F E S T
F L N E
O T R
D R A W B A C K A
E G
M E S T O P P E L
S I O N D U M P I N G
E R S N
I D E E M E D R V
Z T F U U O
U R U G M I
R I N G M C S
E X B O N D L A B A T E M E N T
U I G T
N T N C E T L
A B A G G A G E L I
L R D S W E G
I V S H M H
F A M A N I F E S T
F L R N E
O F T R
D R A W B A C K A
E G G
M E S T O P P E L
Rapid Fire Round