THE CUSTOMS ACT, 1962

(No. 52 of 1962)

__________________________

15T[13P^thP December, 1962]

Updated up to 28P^thP March 2021

¹[Chapter IVC. Power to exempt from the provisions of chapters IVA and IVB

Section 11N. Power to exempt. -

If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally, either absolutely or subject to such conditions as may be specified in the notification, goods of any class or description from all or any of the provisions of Chapter IVA or Chapter IVB.]

1.       Chapter IVC (containing section 11N) inserted by Act 12 of 1969, section 2 (w.e.f. 3-1-1969)

Note: The updated version of the act as amended up to Finance Act 2021 (28 March 2021) has been prepared for convenience and easy reference of the trade and industry and has no legal binding or force. Notifications as published in the Official Gazette of Government of India only have the force of law. Any errors, feedback or suggestions for this document may kindly be brought to notice by sending an email on: dircus@nic.in