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        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.

        <h1>Customs exemption for Antarctic imports requires certificate confirming use for Indian Antarctic Expedition or Polar Science Programme.</h1> Exempts all goods imported from Antarctica into India from the whole of the duty of customs and from the whole of the integrated tax leviable under the Customs Tariff Act, 1975, provided a certificate from an officer not below the rank of Deputy Secretary in the Department of Ocean Development in the Ministry of Earth Sciences is produced at importation to the jurisdictional Assistant Commissioner or Deputy Commissioner of Customs stating the goods have been used for or are related to the Indian Antarctic Expedition or the Indian Polar Science Programme; the exemption expires after 31 March 2028.

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