Cricket - World Cup 2011 - Customs Exemption to BCCI, but Board Remembers Circular Now
IN DDT 1548 - 11.02.2011, we had pointed out that the Customs officers may not allow the exemption from Customs Duty on imports in connection with the Cricket World Cup, as Board in Circular No. 5/2011 – Cus Dated January 17, 2011 had informed that, “henceforth BCCI would not be eligible to avail itself of duty exemption under Notification No.21 /2002- Cus. dated 1.3.2002 or any other Customs notification.
Ten days after we pointed out about the futility of the exemption notification, Board now clarifies that the ineligibility in the Circular, of BCCI or any one certified by BCCI, applies wherever BCCI claims a notification benefit by virtue of being National Sports Federation / Apex Body controlling the game of Cricket.
Board further clarifies that:
However, the Central Government has issued a separate notification No. 7 / 2011 – Customs dated 9.2.2011 for the benefit of the ICC World Cup, 2011 being organized by the BCCI, and imports made for the event may be assessed in terms of this notification subject to conditions specified therein.
As suggested by DDT in DDT 1555, it is wise not to avail this exemption – if litigation is not your other favourite sport.
CBEC Circular No. 9/2011 - Cus., Dated: February 21, 2011