Skip to content

CS Executive · Tax Laws and Practice · Overview of Customs Act

Under the definitions in the chapter on prevention of illegal import of goods in the Customs Act, 1962, what does the term "illegal import" mean?

Illegal import means importing any goods in contravention of the provisions of the Customs Act, 1962 or any other law for the time being in force. It is not confined to breaches of the Customs Act alone, nor to non-payment of duty.

  1. AImport of any goods in contravention of the provisions of the Customs Act or any other law for the time being in forceCorrect
  2. BImport of goods only in contravention of the Customs Act, 1962, and no other law
  3. CImport of goods on which customs duty has not been paid within the time allowed
  4. DImport of goods through a place other than a notified port, and nothing else

Explanation

The definition covers import of any goods in contravention of the Customs Act or any other law in force. Option B wrongly limits it to the Customs Act alone. Options C and D describe only particular lapses and not the full definition.

Did you get it right without looking?

One question tells you little. A timed set on Overview of Customs Act shows your real accuracy, how long you take and where you lose marks.

Practise Overview of Customs ActFree diagnostic mock

More Overview of Customs Act questions