Customs duty exemption for disaster relief imports permits duty-free entry for goods donated for earthquake victims subject to conditions. Exempts all goods under the First Schedule to the Customs Tariff Act, 1975 when imported for donation for relief and rehabilitation of earthquake affected persons in Maharashtra and Karnataka from the whole customs duty and whole additional duty under section 3, subject to importer certification on clearance documents, delivery to the Central/State governments or approved relief agencies, and production within three months (or extended period) of a District Magistrate's certificate before the Assistant Collector of Customs confirming donation.
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 disaster relief imports permits duty-free entry for goods donated for earthquake victims subject to conditions.
Exempts all goods under the First Schedule to the Customs Tariff Act, 1975 when imported for donation for relief and rehabilitation of earthquake affected persons in Maharashtra and Karnataka from the whole customs duty and whole additional duty under section 3, subject to importer certification on clearance documents, delivery to the Central/State governments or approved relief agencies, and production within three months (or extended period) of a District Magistrate's certificate before the Assistant Collector of Customs confirming donation.
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