43
Register No.
HZI/HB6B
(Hons.)/B.Con LL.B. (Hons.) DEGREE (SEMESTER)
pA,B.L.(E
BL AMINATIONS, NOVEMBER 2018,.
admitted from 2011 to 2015)
the candidates
(For
Tenth
Fifth Year -Ter Semesterl Third Year - Sixth Semester
CUSTOMS AND EXCISE LAWS
e :2 5 h o u r s
Maximum: 70 marks
PART A- (2 x 12 =24 marks)
Answer TWO of the following in about 500 words each.
shall be levied or collected except by authority of Law under
No tax
Article 2 6 5 - D i s c u s s .
historical aspects of Customs Law.
Discuss the
salient features of the Customs Act, 1962.
Explain the
PARTB-(2x7=14marks)
Answer TWO of the following in about 300 words each.
on import and export of Goods under the
Discuss the prohibition
Customs Act, 1962.
under the Customs Act, 1962.
of cases"
. Explain about the "Settlement
of person engaged in production
6 Explain the procedures for Registration
Excise Act.
Or manufacture under the Central
PART C-(5 x 4=20 marks)
Write short notes on FIVE of the following
Measure of Levy.
(a Nature of Levy and
6) Customs officers.
) Common aspects of Customs.
(1995).
d) Shakti Kumar - vs-State of Maharashtra
(e)Customs Tariff Act.
) Bate's Case (1606).
(9 Cenvat credit.
P.T.O
PART D-(2 x6=
12 marks)
Answer TWO of the following by
referring to the
relevant
and decided cases, Give
cogent reasons. provisions oflaw
8. The Maharashtra State 'T'ax on the
areas Act, 1987 was challen Entry of Motor
enged by the vehicles into
court to declare the Act as petitioner.
He nto
invalid. Decide. pleaded beforeLocal
9 Satish waslivinmg in Dubai. He came to
machine. Nine Gold India along with
These were seized and Biscuits were kept
inside the wash
a wro.
officers arrested him. confiscated by the Customs shing machineing
Decide. officials. The custorne.
10 E", a
company,
The customs imported designs and drawings
officials levied duty on recorded
goods. "Ecompany contended it, stating that what in cassettodes
is
Technical advice. Decide. that what it has imported io
imported is only a
2 H 1661
41
Register No.
H1527 HZI/HB6BB
.
LL.B. (Hons.)/B.A., B.L. (Hons.) DEGREE
(SEMESTER)
B.Com.LL
EXAMINATIONS, APRIL 2018.
(For the candidates admitted from 2011-2015)
Thir Year-Sixth Semester/ifth Year- Tenth Semester
CUSTOMS AND EXCISE LAWs
Time: 2 % h o u r s
Maximum: 70 marks
PART A-(2x 12=24 marks)
Answer TWO of the following in about 500 words each.
Cive an account of the procedure for prevention and detection of illegal
export of goods under the Customs Act, 1962.
Narrate the method of valuation of goods under the Customs Act, 1962.
Discuss the salient features of the Central Excise Act, 1944.
PART B-(2x 7 14 marks)
Answer TWO of the following in about 300 words each.
Give an account of filing appeal before the Commissioner of Customs
and Excise.
Discuss in brief the power and duties of Central excise officers under the
Central Excise Act, 1944
Discuss briefly licencing of warehouses under the Customs Act, 1962.
PART C-(5 x 4 20 marks)
Write short notes on FIVE of the following
a) Bill of Entry.
6) Customs port.
Provisional assessment of duty.
Search under the Central Excise Act, 1944.
PT.O.]
under the Central
(e) Revision by the Central
Government
ExCise
Act, 1944.
under the Central
Excise Act, 1944.
( Advance ruling
( Special Economic Zone.
PART D-(2 x 6 12 mark)
relevant provisions of l a
Answer TWO of the following by referring to the
reasons.
and decided cases. Give cogent
A while coming to India was wearing jewels. Authorities claim that tho
8.
baggage. Hence declaration is needed for tho
body of a passenger is a
gold ornaments worn by the passenger. A denies the same. Decide
A passenger was travelling in a taxi. His suitcase contained foreign
9
marked gold. The driver did not know this. Decide whether the taxi
could be confiscated?
10. A comes from Singapore to India and lands at Chennai Airport
Authority. Under suspicious circumstance he has been produced before
the magistrate. The magistrate ordered to X - ray his body to find out
any golden ornaments hidden in his body. A objects that, for searching
golden ornaments search by X-ray cannot be done under Sec. (101) of
the Customs Act 1962. Decide.
2 H 1527
L46
Register No.
HZI
H 1262
B.A., B.L. (Hons.) DEGREE (SEMESTER) EXAMINATIONS,
NOVEMBER 2016.
(For the candidates admitted during 2011)
Fifth Year-Tenth Semester
CUSTOMS AND EXCISE LAWNS
Maximum: 70 marks
Time: 2 hours
PART A- (2 x 12 = 24 marks)
Answer TWO of the following in about 500 words each.
"Restrictions as to imposition of tax on the sale or purchase of goods
under Article 286" - Discuss.
Excise Act.
2. Discuss about the salient features of Central
of the Central Government to prohibit
on
3. Explain the powers
1962.
Goods under the Customs Act,
Importation and Exportation of
PART B-(2 x7= 14 marks)
in about 300 words each.
Answer TWO of the following
of the Customs officers.
4. Explain the various powers
5. Discuss the Cenvat credit system.
Customs law.
6. Enumerate the historical aspects of
PART C - (5 x 4 = 20 marks)
7 notes on FIVE of the following:
Write short
Chettiar vs. ITO (1962)
(a) Muthappa
Customs
(b) Warehouses in
(c) Cess
(d) Goods in Transit
Functions of Customs
Department
(e)
( Duty Drawback
and collection of Excise Duty
(g Levy
[P.T.O.]
PART D(2 x6= 12 marks)
Answer TwO of the following by rererrlng to therelevant provisions of Uous
and decided cases. Give cogent reasons. Law
8 Aa company imported certam
drawings and designs
recorded in
assettes. The customs authory eviea auty stating that
The company contends that 1t 1s only a technical they are goods
come under goods - Decide.
advice and will not
9 The Central Excise authorities levied duties on Zinc
and Aluminium
waste which was marketed. The asseSsee
company that was subjected to
such tax contended that duty could not be
levied on waste or
materials- Decide. scrap
10. A' refused to pay a
duty imposed by the Crown. He refused
ground that the Impositionof duty was
on the
declared that taxation requires the contrary to the statute which
consent of Parliament.
Decide.
2
H 1262
(13
Register No.
H1126
HZI
B.A., B.L. (Hons.)
DEGREE (SEMESTER)
MAY 2016. EXAMINATIONS,
(For the candidates admitted from
2011 to 2014)
Fifth Year-Tenth Semester
CUSTOMS AND EXCISE LAWS
Time: 25 hours
Maximum: 70 marks
PART
A-(2x 12 24 marks) =
Answer TWO of the
following in about 500 words each.
Discuss about the salient features
of the Customs Act, 1962.
Explain brief the assessment of duty under
in
the Customs Act,
Discuss the procedure for 1904
or manufacture registration of person engaged in
production
under the Central Excise Act, 1944.
PART B-(2 x 7 14 marks)
Answer TWO of the
following in about 300 words each.
4 Discuss the importance of Art 286 of the
relation to export and import of
Constitution of India in
goods.
Explain in detail the power of the Central Government to
prohibit
importation and exportation of goods under the Customs Act, 1962.
6. Explain Cenvat Credit system.
PART
C-(5 4=20 marks)
x
. Write short notes on FIVE of the following:
(a) VIIth Schedule of the Constitution of India.
(b) Specified goods.
(c) Customs Airport.
(d) Bate's case (1606).
e) Remission of Excise duty.
Confiscation and penalty under the Central Excise Act, 1944.
Summoning of persons under the Central Excise Act, 1944,
P.T.O.]
PART D-(2 x 6 = 12 marks)
Answer TWO of the following by referring to relevant provisions of law and
decided cases. Give cogent reasons.
The Excise authorities levied duties on Aluminium and Zinc waste
8.
which was marketed. The assessee company that was subjected to such
tax contended that duty could not be levied on waste or scrap materials
- Decide.
9. The National Diary Development Board of India Imported CVDs
regarding dairy development. Exemption, for this, was granted from
payment of customs duty. B a Private Company which imported CVDs
regarding Cinema also claims exemption on the same basis. The
authorities deny - Decide.
10. A' a company imported certain drawings and designs recorded in
cassettes. The customs authority levied duty stating that what is
imported is goods. The Company contends that what it has imported is
only a technical advice. Decide
H 1126
Register No.
HZI
H 1313
B.A.B.L. (Hons.) DEGREE (SEMESTER) EXAMINATIONS,
APRIL 2017.
(For the candidates admitted during 2011 and 2012)
Fifth Year Tenth Semester
CUSTOMS AND EXCISE LAWS
Maximum: 70 marks
Time: 2 hours
PART A - (2x 12 = 24 marks)
Answer TWO of the following in about 500 words each.
Act, 1944.
Central Excise
1. Discuss about the salient features of the
the Customs Act, 1962.
2. Explain in detail 'warehousing' under
umder
the exception to dutiable goods
3. Define dutiable goods and narrate
the Customs Act, 1962.
PART B - (2 x 7= 14 marks)
following in about 300 words each.
Answer TWO of the
286 of the Constitution of India in
. Discuss the importance of Art.
of goods.
relation to export o r import
clearance of imported and exported goods under
. Give a n account of the
the Customs Act, 1962.
Central Excise Act,
method of goods under the
6. Discuss the valuation
1944.
PART C - (5 x 4 = 20 marks)
1. Write short notes on FIVE of the following:
Constitution of India.
(a) VITth Schedule of the
(b) Notified goods
(c) Customs Port
Maharashtra
(d) Shaktikumar vs State of
P.T.0]
(e) Special Economic Zone
Vexatious search and seizure under the Central Excise Act, 1944.
(
Definition of Manufacture under the Central Excise Act, 1944.
(g
PART D - (2 x 6 = 12 marks)
Answer TWO of the following by referring to the relevant provisions of law.
Give cogent reasons.
A beverage company was processing aerated water. Before bottling the
same, it got damaged. The company claims remission of duty - Decide.
9 'A a company imported certain drawings and designs in
recorded
cassettes. The customs authority levied duty stating that what
is
imported is goods. The company contends that what it has imported is
only a technical advice - Decide.
10. A', a Ltd. company imported fertilizers in bulk by filing Bill of Entry.
Subsequent to that, bagging is done under the customs area. Tax
authorities contend that, taxable event is reached only after the goods
are bagged. Hence bagging charges should also be included to levy duty.
Company, on the other hand, contends that taxable event is reached as
soon as bill of entry is presented - Decide.
2
H 1313
Register no.
HZI/HB6B/CHB6C
B.A. B.L. (Hons.)/B.Com. LL.B. (Hons.) DEGREE (SEMESTER)
EXAMINATIONS, NOVEMBER 2019.
(For the candidates admitted from 2011
to 2016)
Fifth Year
-
Tenth Semester/Third year Sixth Semester
CUSTOMS AND EXCISE LAWS
Maximum: 70 marks
Time: 2% hours
PART A - (2 x 12 = 24 marks)
500 words each.
Answer TWO of the following in about
Customs
duties under the
levy and collection of
the procedures for
1. Discuss
and Excise laws.
India.
and Excise laws in
goods under the Customs
the various
2. Analyse
the Tribunals under
Revision before
for Appeal and
3. Examine the procedure
Excise laws.
the Customs and
PART B- (2 x 7 14 marks)
=
each.
in about 300 words
TWO of the following
Answer
policies.
relating to taxing
c o n s t i t u t i o n a l provisions
4. Examine the
to warehouse.
the regulations relating
Analyse
6. Define w a r e h o u s e .
for Refund of duty.
6. Discuss the procedure
4 =
20 marks)
PART C- (5 x
,Write short notes
on FIVE of the following:
Settlement of c a s e s
(a)
Economic
Zone
(b) Special
Valuation of goods
(c)
(d) Notified goods
Schedule
Entries of VII
(e)
() Customs port (P.T.O.)
(g Advance ruling
PART D - (2 x 6 = 12 marks)
Answer TWO of the following by referring to relevant provisione
decided cases. Give cogent reasons. and
8. The Tamil Nadu Government imposes conveyances entry duty on .
vehicles into its local jurisdiction. Mr. X, this order other
challenges state
by
the regulations on Conveyances on entry. Decide.
erring
9. Mr.Y, coming from Dubai, was found in possession of 150 Dmc.
powder in his belt. It was seized and confiscated. Decide the furthe Herci
of action. cOurse
10. M/S. Kanmani and Co., imported cassettes which consisted of a no
musician's songs. Customs officials imposed duty on cassettes as C
Decide. Goods
