Customs duty exemption for sports goods imported by national sports federations with Sports Authority certification. Exemption grants full waiver of customs duty and additional duty under Section 3 for sports goods, spares/accessories and consumables imported by a National Sports Federation or the Sports Authority of India for national or international championships, conditional on a Sports Authority of India certificate (issued by an officer not below Director) produced to the Assistant Collector specifying importer details and description, quantity and value of the goods.
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 sports goods imported by national sports federations with Sports Authority certification.
Exemption grants full waiver of customs duty and additional duty under Section 3 for sports goods, spares/accessories and consumables imported by a National Sports Federation or the Sports Authority of India for national or international championships, conditional on a Sports Authority of India certificate (issued by an officer not below Director) produced to the Assistant Collector specifying importer details and description, quantity and value of the goods.
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