Customs duty exemption for disaster relief imports - conditional waiver requires importer certification and local authority donation certificate. Goods under the First Schedule to the Customs Tariff Act, 1975 imported for donation to assist earthquake victims are exempt from customs duty and additional duty under section 3, provided the importer certifies the donation on clearance documents, goods are sent to government or approved relief agencies, and a District Magistrate's certificate confirming donation is produced within three months or such extended period as allowed.