MCQ on Customs Act 1962

In this article, we are providing you MCQ on Customs Act 1962 which will help you to understand Customs Act 1962 MCQs pdf with Answers to multiple choice questions. Important for CA study CS

MCQs on Customs Act 1962

1) When did Customs Act 1962, come into force?

A) 01 April 1963
B) 01 March 1962
C) 01 February 1963
D) 23 April 1962

Answer –C) 01 February 1963

2) Which section of Customs Act 1962 deals with Power to approve landing places and specify limits of customs area?

A. Section 12 of Customs Act 1962
B. Section 8 of Customs Act 1962
C. Section 4 of Customs Act 1962
D. Section 2 of Customs Act 1962

Answer – B. Section 8 of Customs Act 1962

3. Which section of Customs Act 1962 deals with the Date for determination of rate of duty and tariff valuation of export goods?

A. Section 16 of Customs Act 1962
B. Section 14 of Customs Act 1962
C. Section 13 of Customs Act 1962
D. Section 18 of Customs Act 1962

Answer – A. Section 16 of Customs Act 1962

4. Section 25 of Customs Act 1962 deals with_______?

A. Dutiable goods
B. Power to grant exemption from duty
C.Provisional assessment of duty.
D. Claim for a refund of duty

Ans-B. Power to grant exemption from duty

5.Abatement of duty on damaged or deteriorated goods, is provided in section____ of Customs Act 1962

A. Section 24 of Customs Act 1962
B. Section 25 of Customs Act 1962
C. Section 22 of Customs Act 1962
D. Section 23 of Customs Act 1962

Ans- C. Section 22 of Customs Act 1962

6. Section 19 of Customs Act 1962 provides _?

A.Determination of duty where goods consist of articles liable to different rates of duty
B. Refund of export duty in certain cases.
C.Duty on pilfered goods
D. Customs Authority for Advance Rulings

Ans – A.Determination of duty where goods consist of articles liable to different rates of duty

MCQ on Customs Act 1962 with answers pdf

7. Which section of Customs Act 1962 deals with the Entrustment of functions of Board and customs officers on certain other officers?

A. Section 7 of Customs Act 1962
B. Section 4 of Customs Act 1962
C. Section 6 of Customs Act 1962
D. Section 9 of Customs Act 1962
Answer – C. Section 6 of Customs Act 1962

8. Section 12 of Customs Act 1962 deals with_______?

A. Dutiable goods
B.Goods derelict, wreck, etc.
C. Interest on delayed refunds
D. Interest on delayed refunds

Ans- A. Dutiable goods

9) Which section of Customs Act 1962 deals with the Owner’s right to deal with warehoused goods?

A. Section 67 of Customs Act 1962
B. Section 69 of Customs Act 1962
C. Section 64 of Customs Act 1962
D. Section 65 of Customs Act 1962

Answer C. Section 64 of Customs Act 1962

10) Section 10 of Customs Act 1962 deals with_______?

A. Power to exempt
B. Goods derelict, wreck, etc
C. Appointment of boarding stations.
D. Procedure on receipt of application

Answer- C. Appointment of boarding stations.