TMI BlogExemption from Customs Duty under Section 25(2) Of The Customs Act, 1962 - guidelines for consideration of requests in the matterX X X X Extracts X X X X X X X X Extracts X X X X ..... ith immediate effect, taken into account at the time of consideration of any application for request for exemption from Customs duty under Section 25(2) of the Customs Act, 1962. 2. The provisions of Section 25(2) of the Customs Act for exemption from Customs duty are applicable in respect of goods, which are of secret or strategic nature or are meant for being used for charitable purposes. 3. For the purpose of availment of exemption of Customs duty under the above-mentioned provisions of the Customs Act, the following categories of goods would be treated to be of secret or strategic nature: (a) Imports of secret goods by the Government with a view to meet security requirements of the country; (b) Imports to meet country s defe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in the category (c) above, must be forwarded by an officer not below the rank of concerned Joint Secretary to Government of India in the concerned administrative Ministry. 4. Exemption of duty on goods meant for charitable purposes would be applicable in respect of import of such goods by charitable institutions, which are to be used for charitable purposes without any distinction in any manner on account of caste, creed, religion, race or gender. 5. The imports by charitable institutions would be required to fulfill the following conditions to be eligible for exemption under the category: (a) The imports should normally be received as donations or gifts from foreign countries from known institutions and not from individuals. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s: (i) Jurisdictional Commissioner of Central Excise/Customs (ii) Jurisdictional Commissioner of the State Government (iii) Concerned Secretary of the State Government (iv) Concerned Joint Secretary of the Central Government. (g) Exemption under this category would not be admissible on items, which are of general use and operational equipments like construction materials, vehicles, air conditioners, refrigeration and chilling equipments, curtains, furniture, audio video systems, computers and accessories, office stationery, etc., since, they are generally not meant for providing any specific/direct charitable service. The exclusion would also cover items that are likely to serve more of a cultural purpose such as musical inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods. Since, the conditions of the AEO are binding on the importer in perpetuity, any infringement of conditions of the AEO should be brought to the notice of the Commissioner of Customs of the port of import for taking further necessary action such as realization of Customs duty on the subject goods, penal action for such violations, etc. the action as above taken by the Commissioner of Customs of the port of import should be intimated to the Board. 6. All ad-hoc exemptions from duty to non-governmental organisation will be issued subject to the conditions that the imported goods will not be put to any commercial use and will not be sold, gifted or parted by the importer in any manner without the prior permission of the Board. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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