Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994, so as to exempt “Trophy” when imported into India by the National Sports Federation or any other registered sports body, for being awarded to the winning team in the international tournament to be held in India.

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..... PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 14/2013-Customs New Delhi, the 1st March, 2013 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is nece .....

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..... nal tournament including bilateral tournament and World Cup event to be held in India (i) The Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, is satisfied that the said goods do not constitute an article of general utility; (ii) The recognised National Sports Federation or the registered Sports Body organising the international tournament including bilat .....

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..... rts Body shall retain the Trophy and shall not be disposed of in any manner whatsoever; (c) if the Trophy is awarded to a winning team other than the Indian team, the said Trophy shall be exported; (iv) At the time of export, the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, is satisfied that the international team which has won the Trophy has participa .....

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