Adhoc Exemption order under Sec. 25(2) Customs Act- Benefit available retrospectively

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..... g. Kind attention is invited to Ministry's letter F.No. 384/ 945/ 85-AU dated 24.7.87, copy of which is enclosed for reference, wherein the opinion of the them Attorney General, on the above mentioned subject, was circulated to All Commissioners of Customs and Central Excise, for appropriate action. 2. It has, of late, been observed that on occasions, the benefit of duty-free clearance to goo .....

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..... an exemption can be passed Under Section 25(2) even after the goods have been imported. An exemption can also be granted even after the duty has been paid in which event, the duty paid has to be refunded."5. All Commissioners are requested to bring the contents of this circular of the attention of concerned officers and ensure that benefit of Ad-hoc Exemption Order are not denied on the grounds me .....

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