Customs Sepoy Written Exam key terms
Customs Sepoy Written Exam · Get comfortable with the vocabulary.
- Bill of Entry
- Related: Assessable Value, Import Manifest
A formal declaration filed by an importer with customs that describes imported goods, their value, quantity and duty liability, enabling assessment and clearance.
- Shipping Bill
- Related: Bill of Entry, Drawback
The declaration an exporter files with customs for goods being sent out of the country, stating description, value and destination for export clearance.
- Assessable Value
- Related: Bill of Entry, Ad Valorem Duty
The monetary base on which customs duty is calculated, usually the transaction value of the goods plus freight and insurance adjustments.
- Ad Valorem Duty
- Related: Assessable Value, Specific Duty
A customs duty charged as a fixed percentage of the value of the goods rather than a fixed amount per unit.
- Specific Duty
- Related: Ad Valorem Duty
A customs duty levied as a fixed sum per unit, weight or volume of goods, regardless of their monetary value.
- Drawback
- Related: Shipping Bill, Bonded Warehouse
A refund of duties previously paid on imported inputs that are later used in goods exported, intended to keep exports competitive.
- Bonded Warehouse
- Related: Drawback, Demurrage
A secured storage facility where imported goods may be kept without payment of duty until they are cleared for home use or re-exported.
- Demurrage
- Related: Bonded Warehouse
A charge payable when containers or goods remain at a port or terminal beyond the free period allowed for clearance.
- Smuggling
- Related: Prohibited Goods, Search and Seizure
The illegal movement of goods across a border to evade customs duties or to bring in prohibited items, punishable under customs law.
- Prohibited Goods
- Related: Smuggling, Restricted Goods
Items whose import or export is banned outright by law, such as certain narcotics or wildlife products, and which customs must intercept.
- Restricted Goods
- Related: Prohibited Goods
Goods that may cross a border only with a licence or permission from an authorised authority, unlike freely importable items.
- Search and Seizure
- Related: Smuggling, Show Cause Notice
The legal power of customs officers to examine premises, vehicles or persons and to take custody of goods suspected of being smuggled.
- Show Cause Notice
- Related: Adjudication, Search and Seizure
A written communication requiring a person to explain why duty, penalty or confiscation should not be imposed, giving them a chance to respond.
- Adjudication
- Related: Show Cause Notice
The formal process in which a customs officer decides a case, determining duty liability, penalty or confiscation after considering the parties' submissions.
- Import Manifest
- Related: Bill of Entry
A document listing all cargo carried by a vessel or aircraft arriving at a port, which the carrier must file with customs in advance.
- Fundamental Rights
- Related: Directive Principles, Writ Petition
Basic freedoms guaranteed by the Constitution to every citizen, such as equality, speech, life and liberty, which courts can enforce.
- Directive Principles
- Related: Fundamental Rights
Guidelines in the Constitution directing the State to pursue social and economic welfare goals, which are not directly enforceable in court.
- Writ Petition
- Related: Fundamental Rights, Judicial Review
A formal application asking a high court or the Supreme Court to issue a constitutional order protecting rights or correcting official action.
- Judicial Review
- Related: Writ Petition
The power of courts to examine laws and executive actions and declare them invalid if they conflict with the Constitution.
- Separation of Powers
- Related: Judicial Review
The principle that the legislature, executive and judiciary each hold distinct functions and check one another to prevent concentration of authority.
- Federalism
- Related: Separation of Powers
A system of government in which power is divided between a central authority and constituent states, each with defined spheres of competence.
- Sovereignty
- Related: National Security, Federalism
The supreme authority of a state to govern itself without external interference, a core element of national identity and security.
- National Security
- Related: Sovereignty, Coastal Security
The protection of a country's territorial integrity, institutions, citizens and economy from external and internal threats.
- Coastal Security
- Related: National Security, Smuggling
Measures taken to guard a nation's coastline and territorial waters against smuggling, infiltration and unauthorised entry.
- Vigilance
- Related: National Security
Sustained alertness and watchfulness maintained by officials to detect wrongdoing, threats or irregularities in their area of responsibility.
- Civic Duty
- Related: Fundamental Rights
The responsibility of a citizen to obey laws, pay taxes, respect public property and contribute to the community's well-being.
- Inference
- Related: Syllogism
A conclusion drawn from available evidence and reasoning rather than stated directly, often tested in comprehension and logic questions.
- Syllogism
- Related: Inference
A form of reasoning in which two premises lead to a conclusion, tested by checking whether that conclusion necessarily follows.
- Analogy
- Related: Series Completion
A relationship question that asks a candidate to identify a pair of items connected in the same way as a given pair.
- Series Completion
- Related: Analogy
A reasoning task requiring identification of the pattern governing a sequence of numbers, letters or figures and prediction of the next element.
- Antonym
- Related: Synonym, Idiom
A word whose meaning is opposite to that of another word, commonly tested in vocabulary sections of language papers.
- Synonym
- Related: Antonym
A word that has the same or nearly the same meaning as another word in a given context.
- Idiom
- Related: Antonym, Cloze Test
A fixed expression whose meaning cannot be understood from the literal words used, such as 'to burn the midnight oil'.
- Cloze Test
- Related: Idiom
A passage with words removed, where the candidate selects the option that best restores meaning and grammatical correctness.
- Ratio and Proportion
- Related: Percentage
The comparison of two quantities by division and the equation of two such comparisons, used to solve sharing and scaling problems.
- Percentage
- Related: Ratio and Proportion, Simple Interest
A fraction expressed as a part per hundred, widely used in problems involving profit, loss, interest and data interpretation.
- Simple Interest
- Related: Percentage
Interest calculated only on the original principal for the whole period, without compounding on accrued interest.
- Spreadsheet
- Related: Operating System
Software that arranges data in rows and columns of cells and can perform calculations through formulas.
- Operating System
- Related: Spreadsheet, Malware
The core software that manages a computer's hardware, files and running programs and provides a platform for applications.
- Malware
- Related: Operating System
Any software deliberately designed to damage, disrupt or gain unauthorised access to a computer system, including viruses and spyware.