Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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CO 159:Analyze and interpret the provisions of GST including CGST and IGST and Describe the Assessment and Audit, Inspection Search, Seizure and Arrest CO 160:Analyze and interpret the provisions of GST relating to Demand and Recovery, Offences and Penalties, Advance Ruling, Appeals and Revision, Other provisions CO 161:Analyze and interpret the provisions of the customs laws and acquire the ability to such laws. CO 162:Relate foreign trade policy to the extent relevant to indirect tax laws, and acquire the ability to analyze such concepts. CO 163:Compute the duty and analyze the process of importation, exportation. CO 164:Compute refunds, duty drawback and interpret miscellaneous provision |
Interactive Lectures, Discussion, Tutorials, Reading assignments. Self-learning assignments, Effective questions, Seminar presentation,
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Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects |
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Introduction to customs law including Constitutional aspects
Levy of and exemptions from customs duties – All provisions including application of customs law, taxable event, charge of customs duty,
(i) Introduction to FTP – legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions
(ii) Basic concepts relating to import and export (iii) Basic concepts relating to export promotion schemes provided under FTP
ESSENTIAL READINGS:
SUGGESTED READINGS
E-RESOURCES:
JOURNALS:
Note- (1) The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless