What do you understand by customs duty, Operation Research

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Question 1

What do you understand by customs duty? Explain the taxable events for imported, warehoused and exported goods. List down the types of duties in customs. An importer imports goods for subsequent sale in India at $10,000 on assessable value basis. Relevant exchange rate and rate of duty are as follows

Particulars

Date

Exchange Rate Declared by CBE&C

Rate of Basic Customs Duty

Date of submission of bill of entry

25th February, 2010

' 45/$

8%

Date of entry inwards granted to the vessel

5th March, 2010

' 49/$

10%


Calculate assessable value and customs duty

Question 2

Explain major considerations in capital structure planning. Write about the dividend policy and factors affecting dividend decisions


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