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<h1>Guidelines for Customs Duty Exemptions u/s 25(2) for Strategic Imports, Defense, and Charitable Donations.</h1> The circular outlines guidelines for granting exemptions from Customs Duty under Section 25(2) of the Customs Act, 1962. The exemptions are considered for imports of strategic or secret nature, defense needs, and equipment for police and paramilitary forces under exceptional circumstances. Charitable institutions can apply for exemptions if goods are received as donations, used for charitable purposes, and the organization has a reputable, non-commercial status. The circular mandates monitoring of exemptions to ensure compliance and requires applications to be submitted through the Commissioner of Customs for verification. Non-compliance may result in penalties or duty realization.