Customs exemption for sports goods permits duty-free import by outstanding sportspersons for training subject to departmental certificate. Notification exempts specified sports goods imported for training by a sportsperson of outstanding eminence from customs duty and additional duty, conditional on production at importation of a certificate from a Deputy Secretary rank officer in the Department of Youth Affairs and Sports certifying the sportsperson's status, describing the goods (description, quantity and value), confirming their necessity for training and recommending the exemption.
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 goods permits duty-free import by outstanding sportspersons for training subject to departmental certificate.
Notification exempts specified sports goods imported for training by a sportsperson of outstanding eminence from customs duty and additional duty, conditional on production at importation of a certificate from a Deputy Secretary rank officer in the Department of Youth Affairs and Sports certifying the sportsperson's status, describing the goods (description, quantity and value), confirming their necessity for training and recommending the exemption.
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