Customs - Exempted Goods - File Bill of Entry - CBEC
AS per Notification No.3/89-Customs, dated 09.1.1989, "Goods intended for display or demonstration at an event" are exempted from the whole of the duty of customs specified in First schedule to the Customs Tariff Act and whole of additional duty of customs specified in Section 3 of the Customs Tariff Act.
But it has been reported by some Custom Houses that in many cases where imported Goods intended for display or demonstration at an event under Notification No. 3/89-Customs, dated 09.1.1989, as amended, no Bill of Entry are filed in those cases.
Board has decided that in all cases of importation of goods under Notification No. 3/89-Customs, dated 09.1.1989, as amended, a Bill of Entry is required to be filed in terms of section 46 of the Customs Act, 1962, even though no duty is payable under Notification No. 3/89-Customs, dated 09.1.1989.
CBEC F. No.401 /202/2010- Cus III ; Dated: February 22, 2011