M.B.A. DEGREE EXAMINATION, NOVEMBER 2017
Third Semester
International Business
CUSTOMS HOUSE AGENTS LICENSING
REGULATIONS
(CBCS 2016 onwards)
Time 3 Hours Maximum 75 Marks
Section A x 3 15)
Answer all questions.
All questions carry equal marks.
1. What is duty drawback?
2. Explain about ICES.
3. What Re-importation?
4. Who is Authorized dealer?
5. Briefly state about Rebate provisions.
Section B 10 50)
Answer all questions, choosing either or
All questions carry equal marks.
6. Discuss the important features of CHALR 1984.
Or
Explain value for assessment and Currency
Conversion.
Sub. Code
652502
RW-804
2
Wk 3
7. Discuss the role of Information Technology in the
promotion of customs and central excise
e-commerce.
Or
What are the duties and obligations of Customs
House Agents?
8. Why prohibitions are imposed on certain Imports
and Exports? Discuss the items under the latest list
of prohibition.
Or
Discuss the various Export promotion schemes
available under central sector scheme.
9. Elucidate the salient features of Foreign Trade
(Development and Regulations) Act, 1992.
Or
What are the concessions and exemptions in service
tax for exports?
10. Explain the role and functions of Customs and
Freight Forwarding Expert software.
Or
Discuss the role and importance of FEMA, 1999 in
relation to authorized dealers.
RW-804
3
Wk 3
Section C x10 10)
(Compulsory question)
11. "Goods and Service Tax is one of the few major tax
reforms initiated by the government of India in the recent
times". GST is going to benefit in the Indian industries
traders, consumers and the economy as a whole. Do you
agree the statement? Justify your answer with suitable
arguments.
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