https://www.taxtmi.com/circulars?id=963 Ad-hoc exemption orders under Section 25(2) of the Customs Act may be granted even after goods have been imported or after duty has been paid; where duty has been paid the duty must be refunded. Commissioners are directed to ensure that benefits of such ad-hoc exemption orders are not denied merely because the order was issued subsequent to arrival, filing of bill of entry, or clearance of goods. en-us Mon, 12 May 1997 00:00:00 +0530 Thu, 31 Jul 2025 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=963 Ad-hoc exemption orders under Section 25(2) of the Customs Act may be granted even after goods have been imported or after duty has been paid; where duty has been paid the duty must be refunded. Commissioners are directed to ensure that benefits of such ad-hoc exemption orders are not denied merely because the order was issued subsequent to arrival, filing of bill of entry, or clearance of goods. Circulars Customs Mon, 12 May 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=963