UPSC Prelims Practice Questions — Govt. waives duty on nuclear power equipment imports

Q1. What is the target nuclear power generation capacity (in GW) that India aims to achieve by 2047 under the Nuclear Energy Mission announced in the Union Budget 2025-26?

  • A. 40 GW
  • B. 70 GW
  • C. 100 GW
  • D. 175 GW

Q2. Under which provision of the Customs Act, 1962 has the Central Government issued Notification No. 53/2026-Customs to give retrospective relief on customs duty for imports of specified nuclear power equipment?

  • A. Section 25(1) — general power to exempt from duty in public interest
  • B. Section 28 — recovery of duties not levied or short-levied
  • C. Section 28A — power not to recover duties not levied as a result of general practice
  • D. Section 11 — power to prohibit importation or exportation of goods

Q3. With reference to Notification No. 53/2026-Customs (dated 11 June 2026) on nuclear power equipment imports as compared with the earlier customs duty exemption regime, consider the following statements: 1. The exemption window for nuclear power project imports has been extended prospectively up to 30 September 2035. 2. Unlike the earlier regime, the present exemption is available to nuclear power plants irrespective of their installed capacity. 3. The retrospective component of the notification covers imports made on or after 1 April 2019. Which of the statements given above is/are correct?

  1. The exemption window for nuclear power project imports has been extended prospectively up to 30 September 2035.
  2. Unlike the earlier regime, the present exemption is available to nuclear power plants irrespective of their installed capacity.
  3. The retrospective component of the notification covers imports made on or after 1 April 2019.
  • A. 1 and 2 only
  • B. 2 and 3 only
  • C. 1 and 3 only
  • D. 1, 2 and 3

Q4. In the context of customs administration in India, the expression 'power not to recover duties not levied or short-levied as a result of general practice' under Section 28A of the Customs Act, 1962 precisely refers to which one of the following?

  • A. The power to levy a safeguard or anti-dumping duty on imports that have caused injury to domestic producers under a generally prevalent pricing practice
  • B. The power of the Central Government, where it is satisfied that a practice of non-levy or short-levy of customs duty was generally prevalent on certain goods, to direct by notification that such duty shall not be required to be paid
  • C. A discretionary power vested in the customs officer to waive interest and penalty on belated payment of customs duty by an importer
  • D. The power of the Central Government to grant a refund of customs duty already paid on goods imported for charitable or humanitarian purposes