Customs duty exemption for imported goods donated to cyclone victims, subject to certification, approved recipient and collector's certificate. Imported goods of the First Schedule intended as free donations for relief and rehabilitation of persons affected by the cyclone in Andhra Pradesh are exempted from customs duty under the First Schedule and from additional duty under section 3 of the Customs Tariff Act, subject to: importer certification on clearance documents of intent to donate; delivery to the Central Government, the Government of Andhra Pradesh or approved relief agencies; and production, within three months (or extended period allowed by the Assistant Commissioner), of a District Collector's certificate confirming actual donation and use for relief and rehabilitation.
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.
Customs duty exemption for imported goods donated to cyclone victims, subject to certification, approved recipient and collector's certificate.
Imported goods of the First Schedule intended as free donations for relief and rehabilitation of persons affected by the cyclone in Andhra Pradesh are exempted from customs duty under the First Schedule and from additional duty under section 3 of the Customs Tariff Act, subject to: importer certification on clearance documents of intent to donate; delivery to the Central Government, the Government of Andhra Pradesh or approved relief agencies; and production, within three months (or extended period allowed by the Assistant Commissioner), of a District Collector's certificate confirming actual donation and use for relief and rehabilitation.
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