Ad-hoc exemption under Section 25(2) can operate retrospectively, enabling duty refunds when conditions are satisfied. Ad-hoc exemption orders under Section 25(2) of the Customs Act may be granted even after goods have been imported or after duty has been paid; where duty has been paid the duty must be refunded. Commissioners are directed to ensure that benefits of such ad-hoc exemption orders are not denied merely because the order was issued subsequent to arrival, filing of bill of entry, or clearance of goods.
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.
Ad-hoc exemption under Section 25(2) can operate retrospectively, enabling duty refunds when conditions are satisfied.
Ad-hoc exemption orders under Section 25(2) of the Customs Act may be granted even after goods have been imported or after duty has been paid; where duty has been paid the duty must be refunded. Commissioners are directed to ensure that benefits of such ad-hoc exemption orders are not denied merely because the order was issued subsequent to arrival, filing of bill of entry, or clearance of goods.
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