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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>Exemption for sports trophies and medals on import with retention, documentation, and non disposal undertakings enforced.</h1> Exemption from customs duty and integrated tax applies to challenge cups, trophies, medals and prizes imported into India when awarded to Indian teams or imported by recognised sports bodies, subject to conditions including customs officer satisfaction that items are not articles of general utility, provision of specified documentation and undertakings regarding retention, non-disposal and re-export where applicable, and, for prizes, production of a Department of Youth Affairs and Sports certificate and a five year non disposal undertaking.

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