CA Final Custom Module Lecture Details

(FOR MAY 18) by : CA Vishal Bhattad

Lec. General Introduction about Lectures and notes

Intro
Chapter 2 : Importation & Exportation Procedure

Lec. General Introduction about Lectures and notes Lec.6 Sec

30 Import Manifest / Report
30A Passenger / Crew member Manifest

Basic 31
32
33
Entry Inward
No unloading without mentioning in manifest report
Landing at approved places
34 Supervision of Customs Officer
35 Goods being water borne
Chapter 1 : Introduction & Levy of Custom Duty 45 Custody of goods after unloading

Lec.1 Ü Constitutional Provisions

Ü Basic of Law
Chapter 2 : Importation & Exportation Procedure
Lec.7 Sec
46 Bill of Entry
47 Order of Clearance for H.C.
Chapter 1 : Introduction & Levy of Custom Duty 48 Clearance within 30 days

Lec.2 Ü Basic of Law

Ü Charging Section (Sec. 12)
49 Storage of Goods in warehouse pending clearance

Ü Definition of Goods

Chapter 2 : Importation & Exportation Procedure

Chapter 1 : Introduction & Levy of Custom Duty

Lec.8 Ü 50 Entry of goods for Exportation
Ü 51 Clearance of goods for Exportation
Lec.3 Ü Definition of Goods
Ü Concept of Import
Ü 39 Entry Outward
Ü 40 Custom Clearance by proper officer
Ü 41 Export Manifest or Export Report
Ü 42 Departure Order
Ü 55 Duty liability for Transit and Tranship
Ü 56 Transport of goods to foreign territory
Chapter 1 : Introduction & Levy of Custom Duty
Lec.4 Ü Concept Of Warehousing
Ü Concept & Levy of Export
Chapter 3 : Assessment & Rate of Duty
Lec.9 Ü 15 Date for Determination of Duty Rate & Tariff Value for
Imported goods
Ü 16 Date for Determination of Duty Rate & Tariff Value for
Chapter 2 : Importation & Exportation Procedure Export goods.
Lec.5 Ü Import Procedure
Ü 17 Self Assessment
Ü 18 Provisional Assessment
Sec 29 : Landing of Vessel or Aircraft Ü 19 Articles brought in Set
Sec 30 : Import Manifest Project import
Ü Definition of Customs Airport, Custom Area, Custom Port,
Customs Station, Entry, Land Custom Station,
Prohibited Goods
Ü Sec 3 : Classes of officer of Customs
Ü Sec 4 : Appointment of Officers of Customs
Ü Sec 5 : Power of officers of Customs
Ü Sec 6 : Entrustment of function of Board
Ü Sec 7 : Appointment of Customs ports, airports etc.
Ü Sec 8 : Power to approve landing paces and specif limit
of custom area
Ü Sec 10 : Appointment of boarding stations
Ü Sec 29 : Arrival of Conveyance in India
Ü Sec 30 : Import Manifest / Report
Ü Sec 31 : Entry Inward
 Chapter 3 : Assessment & Rate of Duty Chapter 5 : Valuation
Lec.10 Ü Sec 19 Articles brought in set Lec.17 Custom Valuation Rules for Imported Goods, 2007
Ü Solving Problems

Chapter 4 : Custom Tariff Act, 1975 Chapter 6 : Concessions under Customs

Ü Sec 3 Additional Custom Duty Ü Sec 13- Duty on pilfered goods.

Chapter 4 : Custom Tariff Act, 1975 Chapter 6 : Concessions under Customs

Lec.11 Ü Sec 3 Additional Custom Duty
Lec.18 Sec
13 Duty on pilfered goods.
Ü Calculation of Various ACD’s 22 Abatement of duty on damaged or deteriorated goods
23 Remission of duty on lost, Destroyed or abandoned goods.
20 Re-importation of goods.
21 Goods derelict wreck etc.
24 Denaturing & Mutilation

Chapter 8 : Goods imported or exported by Post

Chapter 5 : Valuation Lec.19
Lec.12 Ü Sec 14 Valuation of Imported Goods Chapter 10 : Baggage
Ü Determination of Foreign Exchange Rate
Chapter 11 : Stores & Coastal Goods

Chapter 5 : Valuation
Lec.13 Custom Valuation Rules for Imported Goods, 2007
Ü Rule 3- Transaction Value Chapter 9 : Duty Drawback
Ü Rule 10- Adjustment in Transaction Value Lec.20

Chapter 5 : Valuation
Lec.14 Custom Valuation Rules for Imported Goods, 2007
Chapter 9 : Duty Drawback
Ü Rule 10- Adjustment in Transaction Value Lec.21
Ü Problem Soving Chapter 13 : Confiscation & Penalty
Ü Rule 4 : Transaction Value of Identical goods

Chapter 14 : Search, Seizure & Arrest

Chapter 5 : Valuation
Chapter 15 : Offences & Prosecution
Lec.15 Custom Valuation Rules for Imported Goods, 2007
Ü Rule 4 : Transaction Value of Identical goods
Chapter 16 : Miscellaneous
Ü Rule 5 : Transaction Value of Similar goods
Ü Rule 6 : Reversal of Rule 7 and Rule 8
Ü Rule 7 : Deductive Value
Ü Rule 8 : Computed Value Classification of Goods
Ü Rule 9 : Best Judgement
Ü Rule 11 : Declaration by Importer
Lec.22
Ü Rule 12 : Rejection of Transaction Value

Chapter 5 : Valuation
Lec.16 Custom Valuation Rules for Imported Goods, 2007
Ü Solving Problems
Custom Valuation Rules for Export Goods, 2007