Customs duty exemption for international organisations requires MEA notification verification before clearance for official use. Customs must grant exemptions from customs duties and prohibitions for articles imported for official use by United Nations and by international organisations notified under section 3 of the UN (P&I) Act, 1947, provided the relevant Article II privileges-notably section 7(b)-are extended in the MEA notification; Customs should verify the notification's scope, observe the restriction on sale within the country except as agreed with the Government, and clear goods accordingly.
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for international organisations requires MEA notification verification before clearance for official use.
Customs must grant exemptions from customs duties and prohibitions for articles imported for official use by United Nations and by international organisations notified under section 3 of the UN (P&I) Act, 1947, provided the relevant Article II privileges-notably section 7(b)-are extended in the MEA notification; Customs should verify the notification's scope, observe the restriction on sale within the country except as agreed with the Government, and clear goods accordingly.
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