Customs duty exemption for imported goods donated for earthquake relief, subject to certification, approved agencies and donation proof. Exemption from customs duty and additional customs duty is provided for goods under the First Schedule when imported for donation to relieve earthquake affected persons in Maharashtra and Karnataka, subject to certification on clearance documents that the goods are donated free of charge, delivery to the Central or State governments or their approved relief agencies, and production within three months (or extended period allowed by the Assistant Collector) of a District Magistrate's certificate confirming the 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 imported goods donated for earthquake relief, subject to certification, approved agencies and donation proof.
Exemption from customs duty and additional customs duty is provided for goods under the First Schedule when imported for donation to relieve earthquake affected persons in Maharashtra and Karnataka, subject to certification on clearance documents that the goods are donated free of charge, delivery to the Central or State governments or their approved relief agencies, and production within three months (or extended period allowed by the Assistant Collector) of a District Magistrate's certificate confirming the donation.
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