Customs exemption for sports trophies and medals permits duty-free import with retention and certification conditions. The notification grants a customs exemption for challenge cups and trophies, medals and trophies, and prizes won by Indian teams participating abroad, subject to conditions: retention by official sports associations and undertakings against disposal or re-export conditions for challenge cups; proof that medals and trophies are not general utility items; and governmental approval, a departmental certificate of team membership and advance announcement, plus an importer undertaking to retain prizes for a specified period.
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 exemption for sports trophies and medals permits duty-free import with retention and certification conditions.
The notification grants a customs exemption for challenge cups and trophies, medals and trophies, and prizes won by Indian teams participating abroad, subject to conditions: retention by official sports associations and undertakings against disposal or re-export conditions for challenge cups; proof that medals and trophies are not general utility items; and governmental approval, a departmental certificate of team membership and advance announcement, plus an importer undertaking to retain prizes for a specified period.
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