Chapter V
LEVY OF, EXEMPTION FROM AND REPAYMENT OF, CUSTOMS-DUTIES
[Government’s power] to grant exemption from duty in exceptional circumstances
20. [If the [Government] is satisfied that it is necessary in the public interest to do so, it may, under circumstances of exceptional nature], subject to such conditions, limitations or restrictions, if any, as it thinks fit to impose, by a special order in each case recording such circumstances, exempt any goods from payment of the whole or any part of the customs-duties chargeable thereon.
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