Circular No. 18 of 2003.
24th March, 2003.
F.No. 460/51/2002 – Cus-V
Government of India
Ministry of Finance and Company Affairs
Department of Revenue
( Central Board of Excise and Customs )
OFFICE MEMORANDUMOnline GST Certification Course by TaxGuru & MSME- Click here to Join
Subject: Guidelines for considering request for exemption from payment of customs duty under Section 25(2) of Customs Act, 1962.
2. The matter has been examined. It has now been decided that importers, desirous of seeking ad-hoc exemption under Section 25(2) of the Customs Act, 1962, may also apply to the concerned Commissioner of Customs at the port of 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. These guidelines may be brought to the notice of all concerned by way of public notice.
4. Circular No. 81 of 2001 referred to above and a list of documents that are to be submitted along with the request for ad-hoc exemption are enclosed as Annexures I & II respectively.
Under Secretary to the Government of India