Adhoc Exemption order under Sec. 25(2) Customs Act- Benefit available retrospectively

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..... 2) of the Customs Act,1962- problem of retrospectivity-regarding. Kind attention is invited to Ministry's letter F.No. 384/ 945/ 85-AU dated 24.7.87, copy of which is enclosed for reference, wherein the opinion of the them Attorney General, on the above mentioned subject, was circulated to All Commissioners of Customs and Central Excise, for appropriate action. 2. It has, o .....

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..... rpted below : "If the requirements of Section 25(2) are satisfied, I am of the view that an exemption can be passed Under Section 25(2) even after the goods have been imported. An exemption can also be granted even after the duty has been paid in which event, the duty paid has to be refunded." 5. All Commissioners are requested to bring the contents of this circular of the attention .....

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