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of <h1>Section 25(2) Customs Act Allows Retrospective Exemption Orders and Duty Refunds After Importation</h1> An Ad-hoc Exemption Order issued under Section 25(2) of the Customs Act, 1962, can be applied retrospectively, even if issued after the goods have arrived, the Bill of Entry filed, or clearance granted. Denial of duty-free clearance benefits on the basis that the exemption order was issued post-importation is incorrect. The Attorney General's opinion confirms that exemptions may be granted after importation or after duty payment, with any paid duty subject to refund. Customs authorities are directed to ensure that importers receive the benefit of such exemption orders regardless of their issuance date relative to the goods' arrival or clearance.
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