https://www.taxtmi.com/article/detailed?id=14648 The notification exempts imports of works of art, memorial public works, and antiquities imported by museums or galleries from customs duty when used solely for public exhibition. Eligibility requires the institution be the importer and owner, submission of an undertaking against sale or trade, and certification from an authorized cultural officer confirming public access and appropriate premises. Antiquities must be registered with the Archaeological Survey of India within the prescribed period. Non-compliance results in withdrawal of the exemption and imposition of customs duty, with customs authorities empowered to enforce conditions and ensure regulatory oversight. en-us Mon, 16 Jun 2025 08:40:25 +0530 Mon, 16 Jun 2025 08:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14648 The notification exempts imports of works of art, memorial public works, and antiquities imported by museums or galleries from customs duty when used solely for public exhibition. Eligibility requires the institution be the importer and owner, submission of an undertaking against sale or trade, and certification from an authorized cultural officer confirming public access and appropriate premises. Antiquities must be registered with the Archaeological Survey of India within the prescribed period. Non-compliance results in withdrawal of the exemption and imposition of customs duty, with customs authorities empowered to enforce conditions and ensure regulatory oversight. Articles Customs - Import - Export - SEZ Mon, 16 Jun 2025 08:40:25 +0530 https://www.taxtmi.com/article/detailed?id=14648