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‘G’ Card Exam

Appointment of Customs Ports, Airports, ICD and Warehousing Stations.


Section 7 of Customs Act,1962 .
7[1](a) – Ports and Airports are appointed under this section by Board.
7[1] (aa) – Under this section ICD or air freight Stations are appointed by
Board.
7[1] (b) - Under this section Land Customs Stations or inland water are
appointed by Board.
7[1] (c) – Under this section land and inland water route are notified by
Board for passing of goods into or out of India or to or from any land Customs
station from or to any land frontier.
7[1] (d) – Under this section Coastal Ports are appointed by Board.
Section 8 of Customs Act, 1962
8 (a) – Under this section, Commissioner of Customs approves the actual
places of loading/unloading (Ex: Berths).
8 (b) – Container Freight Stations (CFS) are specified as customs areas
under this Section wherein imported goods or export goods are ordinarily kept
before clearance by customs.
Under this section Commissioner of Customs specify the limits of Customs
area.(Port, Air Port, Land Customs station and the area where the goods are ordinarily kept
before clearance)

Section 9 of Customs Act,1962


9 (a) – Under this section Warehousing stations are declared by the Board.
(Powers delegated to Chief Commissioner)
Section 10 of Customs Act,1962.
The Commissioner of Customs appoints Boarding Stations under this
Section.
Prohibition on Importation and Exportation of goods.
Section 11 of Customs Act,1962
Under this section Central Government prohibit import or export of goods, either
absolutely are subject to such conditions.
The purposes for which the import and export can be prohibited are as below:

(a) the maintenance of the security of India;


(b) the maintenance of public order and standards of decency or morality;
(c) the prevention of smuggling;
(d) the prevention of shortage of goods of any description;
(e) the conservation of foreign exchange and the safeguarding of balance of
payments;
(f) the prevention of injury to the economy of the country by the uncontrolled
import or export of gold or silver;
(g) the prevention of surplus of any agricultural product or the product of
fisheries;
(h) the maintenance of standards for the classification, grading or marketing of
goods in international trade;
(i) the establishment of any industry;
(j) the prevention of serious injury to domestic production of goods of any
description;
(k) the protection of human, animal or plant life or health;
(l) the protection of national treasures of artistic, historic or archaeological
value;
(m) the conservation of exhaustible natural resources;
(n) the protection of patents, trademarks and copyrights;
(o) the prevention of deceptive practices;
(p) the carrying on of foreign trade in any goods by the State, or by a
Corporation owned or controlled by the State to the exclusion, complete or
partial, of citizens of India;
(q) the fulfilment of obligations under the Charter of the United Nations for the
maintenance of international peace and security;
(r) the implementation of any treaty, agreement or convention with any
country;
(s) the compliance of imported goods with any laws which are applicable to
similar goods produced or manufactured in India;
(t) the prevention of dissemination of documents containing any matter which
is likely to prejudicially affect friendly relations with any foreign State or is
derogatory to national prestige;
(u) the prevention of the contravention of any law for the time being in force;
and
(v) any other purpose conducive to the interests of the general public.

Meaning of ‘Notified Goods’.


Sec .11-B – Under this section ‘notified goods’ are specified by the Central
Government through Notification for detecting illegally imported goods and to
prevent disposal of such goods.
Persons possessing notified goods have to intimate place of storage, to
take precautions while acquiring them and to maintain proper accounts. Sale or
transport of such goods to be evidenced/accompnied by vouchers.
The above restrictions are not applicable to goods in personal use.

Meaning of ‘Specified Goods’ and ‘Specified Area’.


Sec 11- I – Under this section ‘specified goods’ are notified by Central
Government for the purpose of checking the illegal export and for detecting
attempted export, in a ‘specified area’.
Persons possessing specified goods in the specified area have to
intimate place of storage and to maintain proper accounts. Sale or transport of such
goods to be evidenced/accompnied by vouchers.
Sec 11-H(c) -‘Specified area’ includes the Indian customs waters, and such
inland area, not exceeding one hundred kilometers in width from any coast or other
border of India as notified by the Central Government considering the vulnerability
of that area to sumuggling, provided that where a part of any village, town, or city
falls with in a specified area, whole of that village, town or city be deemed to be
included in such specified area.
Levy of Customs Duties and Exemption thereof
Section-12 (Charging section)
Under this Section Customs duties both import and export are levied as per
Customs Tariff Act 1975.
Section-13. No duty on pilferred goods .
Import duties shall not be levied if the goods are pilfered after unloading
thereof and before OCC is given for home consumption or deposit in a Warehouse,
except were such goods are restored to the importer after pilferage.
Section-14:-

Section-15:- Date of Determination of rate of duty and Tariff Valuation of


imported goods.
(Date to be taken for rate of duty and Tariff valuation
OR
Relevant date for imported goods)
a) BE for home consumption( filed u/s 46) – Date of filing of such BE.
b) If cleared from a warehouse - Date of filing of BE for
ie. EX- bond BE( filed u/s 68) home consumption u/s 68

c) For any other goods – Date of Payment of Duty.


If BE is presented before the date of entry inwards of vessel or the arrival of
the aircraft, such BE is deemed to be presented on the date of such entry
inwards.(Prior Entry)
Note: This section is not applicable to baggage and goods imported by post.
Section-16:- Date of determination of duty and tariff valuation of export goods.
(Date to be taken for rate of duty and Tariff valuation
OR
Relevant date for export goods)
a)Good entered for export (SB filed u/s 50) - Date of LEO
b)Any other goods. - Date of payment of duty.
Import