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TMI BlogGuidelines for considering request for exemption from payment of Customs Duty under Section 25(2) of Customs Act, 1962X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act, 1962, as amended by the Finance Act, 2003. 2. As per section 25(2) of the Customs Act, if the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from payment of duty, under circumstances of an exceptional nature to be stated in such order, any goods on which duty is leviable. Thus, each case will be examined on merit, keeping in mind, the aspect of “public interest”, “the exceptional nature of the circumstances” warranting duty exemption, and the general policy adopted in the past. 3. Accordingly, the imports mentioned in the following categories will be considered for Customs duty exemption, under Section 25(2) of the Customs Act. (a) Import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or projects implemented by them. However, goods meant for providing relief and rehabilitation, under unforeseen and exceptional circumstances such as flood, earthquake, epidemic, etc. will be considered on merits. 4. The imports by charitable institutions would be required to fulfill the following conditions to be eligible for ad-hoc exemption from customs duty: (a) The imports should normally be received as donations or gifts from foreign countries. The applicant or exemption under this category should be a registered charitable organization. However, imports required by individuals for treatment or assistance to people who are suffering from life threatening diseases can be considered on case-to-case basis. (b) Either there should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use and should furnish an undertaking to the effect that they would fulfill the conditions prescribed for availment of exemption. 5. Monitoring of Ad-hoc Exemption Orders (AEO): The charitable organization availing the exemption shall be required to intimate to the jurisdictional Commissioner within one month of their receiving the Ad-hoc Exemption Order (AEO), details of their address and the proposed site(s) of utilization of the exempted items. A report in this regard should then be sent by the jurisdictional Commissioner of Central Excise to the Commissioner of Customs of the port of clearance of the goods within 3 months of the import of the goods. Since the conditions of the AEO are binding on the importer in perpetuity, any infrin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for ad-hoc exemption to the Commissioner of Customs at the port of import. The Commissioner of Customs shall, in turn, forward the request along with the documents mentioned therein, after due verification of the conditions mentioned in para (4) above. 9. Ministries/Departments may please bring these guidelines to the notice of all concerned, as all future requests for ad-hoc exemption from Customs duty will be decided in accordance with the above mentioned guidelines. N.J. Kumaresh Under Secretary to the Government of India. 1. All Ministries/Departments of the Government of India. 2. UPSC/CVC/C&AG/Commissioner of Linguistic Minorities/Commissioner for SC/ST/Backward Classes Commission, Minority Commission, Prime Minister’s Office, L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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