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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Customs duty responsibility clarified: sponsoring agencies must bear import duties on experts' eligible personal and professional items.</h1> The Department of Economic Affairs authorised a list of personal and professional articles for duty free import by foreign experts subject to the execution of the usual certificate of undertaking, including vehicles, audiovisual equipment, one personal computer, refrigerators, and air conditioners. The Central Board of Excise & Customs subsequently stated that such imports are not exempt from customs duty and that the customs duty on those items must be borne by the Ministry/Department/agency sponsoring the expert.

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