15 Marks Confirm 🔥Customs Marathon with Q&A CA/CMA Final IDT Sept 25 & Jan 26 100% Coverage One shot скачать в хорошем качестве

15 Marks Confirm 🔥Customs Marathon with Q&A CA/CMA Final IDT Sept 25 & Jan 26 100% Coverage One shot

📌 Resources & Links • Notes (PDF) 👉 https://telegram.me/camayanktrivedi/5359 • Sahaj Batch & Books 👉 https://www.camayanktrivedi.com/ • Join Telegram Channel 👉 https://www.telegram.me/camayanktrivedi • Follow on Instagram 👉   / ca_mayank_trivedi   🚀 Welcome to the Customs Marathon with Q&A for CA & CMA Final IDT students! This session is crafted from the IDT Customs Summary & Chart Book (20 Pages Zero-to-Hero Guide) designed to be your Last Day ka Dost for exams. Whether you are preparing for Sept 2025, Dec 2025 or Jan 2026 attempts, this video will give you complete confidence in Customs. 📖 What You’ll Learn in This Customs Marathon 🔹 Chapter 1 – Introduction to Customs Source of Customs law: Customs Act, 1962 & Customs Tariff Act, 1975 Territorial Waters & Indian Customs Waters (12 NM vs. 200 NM) Import & Export – commencement, taxable events & completion Types of Customs Duties (BCD, IGST, CVD, SWS, Anti-Dumping etc.) 🔹 Chapter 2 – Import & Export Procedure Import General Manifest (IGM), Entry Inward & Bill of Entry Deferred duty payment for AEO Tier-2/3 (NN 58/2023) Transit vs. Trans-shipment, warehousing without bond IDT Customs Summary and Chart B… Export procedure: Shipping Bill, Let Export Order (LEO), Departure Manifest 🔹 Chapter 3 – Valuation under Customs Section 14 & Rules 3–9: Transaction Value, Identical/Similar Goods, Deductive & Computed Value Rule 10 inclusions: Freight, Insurance, Royalty, License Fees, Design/Engineering costs Special cases: Ex-factory sale, FOB vs CIF, Air Freight 20% rule, Demurrage, Free supply of goods Exam-tip: Always start from FOB value, not CIF! 🔹 Chapter 4 – Baggage Free Allowances: Indian residents, Tourists, Infants Duty-free laptop, ornaments limits (20g men, 40g women) Transfer of Residence Rules (₹60,000 to ₹5,00,000 depending on stay abroad) Crew baggage rules, temporary detention & prohibited goods list 🔹 Chapter 5 – Concessions & Abatements Sec 20 (Re-importation), Sec 22 (Abatement), Sec 23 (Remission), Sec 13 (Pilferage) Goods lost/damaged vs remission vs abatement Denaturing, mutilation of goods & treatment of wrecks 🔹 Chapter 6 – Warehousing Types: Public, Private & Special warehouses Bonding & Interest rules (91 days → 15% interest) Manufacturing in warehouse & clearance for home consumption/export Improper removal & penalties 🔹 Chapter 7 – Refund under Customs Refund claim procedure: Form R, time limit 1 year Unjust enrichment principle & exceptions (personal imports, export duty refund, IGST not paid) Key case laws: Solar Pesticides, United News of India, ITC Ltd. 🔹 Chapter 8 – Types of Customs Duties Anti-Dumping Duty (ADD) – dumping margin vs injury margin Countervailing Duty (CVD) – neutralizing subsidies Safeguard Duty – import surge protection (duration 4+10 years) 🔹 Chapter 9 – Assessment & Audit Self-assessment vs Provisional assessment (Sec 17 & 18) Final assessment interest rules (15% p.a. on extra duty, 6% p.a. on refunds) Audit under Sec 99A – scope, powers, time limit, records 🎯 Why This Session is a Must-Watch ✔️ Covers 100% Customs syllabus in one video ✔️ Based on Charts + 11 Master Questions from my Customs Summary Book ✔️ Clear explanations with Q&A + tricky numerical practice ✔️ Guaranteed 15+ marks coverage in exam ✔️ Saves you hours of last-minute revision Tags CA Final IDT, CMA Final IDT, Customs Marathon, Customs Q&A, Customs Summary Chart Book, CA Final Customs Revision, CMA Final Customs Revision, Customs Law Exam Questions, Customs Valuation Marathon, ICAI IDT Customs MCQ, ICMAI Customs RTP MTP, Indirect Tax Customs Marathon, One Shot Customs Revision, Customs 15 Marks Confirm, CA Mayank Trivedi Customs