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 ..... mption from Customs duty under section 25(2) of the 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 Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered for import of goods made by Central/State Governments, autonomous bodies, Municipalities, and public sector undertakings as part of the schemes 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 req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etary of the State Government (or) (ii) Concerned Joint Secretary of the Central Government (or) (iii) Jurisdictional Commissioner of Central Excise/Customs (f) The institution should certify that the goods under import are for their own 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be possible for him to make necessary arrangement for making payment of customs duty while making provisions for payments of the price of the imported goods. 8. Non-Governmental Organizations who seek to import goods meant for charitable purposes donated from a foreign country, may, henceforth submit the application 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 wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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