Guidelines for considering request for exemption from payment of customs duty under Section 25(2) of Customs Act, 1962

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....cise and Customs ) OFFICE MEMORANDUM Subject: Guidelines for considering request for exemption from payment of customs duty under Section 25(2) of Customs Act, 1962.             I am directed to refer to this Department’s Office Memorandum F.No.467/104/2001 – Cus-V dated 12^th December, 2001 (Circular No. 81 of 2001) wherein guide....

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....import. The Commissioner of Customs will forward such requests to the Board along with the documents mentioned in Annexure II of this circular and his comments regarding the charitable nature of the applicant institution, the nature of its activities, reputation, etc. The Commissioner may also recommend whether provisional clearance should be considered. 3.      &n....